Begin lying on a yoga mat in a supine (facing up) position.
Bend your elbows, moving them directly underneath your shoulders; avoid angling your elbows out to the sides.
With control, brace you abs (you should still be able to breathe normally), squeeze your glutes, and lift your body up off the mat. Be sure to keep your head/neck in a neutral position by looking up at the ceiling. Don't let your hips drop down to the ground at any point.
Beginners should hold for 10 seconds and those more advanced should hold for 30 seconds.