Step 1:

Sit up with the legs stretched out straight in front of you, keeping the spine erect.

Step 2:

Bend the left knee and place the left foot against the right thigh, keeping the left knee on the floor.

Breathing in, raise both arms above your head and stretch up, and twist a little to the right from the waist.

Breathing out, bend forward from the hip joints keeping the spine straight, directing your chin to the toes.

Step 3: 

If you can, hold on to your big toes and, pointing your elbows to the ground, move forward as you pull on your toes.

Hold. Keep breathing. Breathing in, come up and breathing out, bring the arms down to the sides.

Repeat on the other side.