Start by lying straight on your back on a yoga mat with your legs extended out in front of you. Bend your elbows and place your hands behind your earlobes. Gently raise both legs and your head and shoulders off the mat. This is your starting position.
Inhale to prepare. Exhale and, while engageing through your abs, release your right foot off the ground and draw your knee in toward you. At the same time, twist your torso to bring your left elbow toward your right knee. You should feel tension in your abs throughout the movement.
Inhale and lower your leg and arm to return to the starting position.