Come into a seated position on an exercise mat. Lift your legs a few inches from the floor, with your knees bent and cross your feet over one another. Raise your upper body slightly to form V-shape with your thighs. Touch your hands together, directly in front of your chest. This is your start position. In a smooth motion, twist your upper body to the right and reach your hands towards the floor. Hold for a count of one then return to the start position while breathing out. Perform the same movement towards the opposite side. Perform this alternating movement for the required number of reps (or time).