Inhale and raise the legs together slowly and gracefully (without bending the knees) till it forms about 45° to the ground. Continue to inhale and raise the legs further to 90° position and simultaneously bring the arms down placing them next to the buttocks. Exhale and raise the buttocks and the trunk without lifting the head. Support the back by the palms. Rest the elbows on the ground firmly to get better support to the back. Maintaining the legs parallel to the ground, straighten the trunk by pushing it up with the hands till the chin is well set in the suprasternal hollow. Inhale in this position.

Exhale and bring down the toes further to touch the ground. Release both hands and rest the arms straight on the ground parallel to each other with palms facing the ground. Maintain this position for one minute with normal breathing. Inhale and come back slowly step by step to rest the trunk on the floor. Now exhale and bring down the legs to the ground. Relax in Savasana.

Note: Make sure that you have achieved perfect balance before you release the hands supporting the trunk.