Inhale, while curling your lower back down onto the mat, and lift your legs off the floor, bringing your knees towards your chest.
As you exhale, extend your legs to a 45-degree angle, reaching your arms back behind you, and roll over onto your upper back, keeping your legs straight.
Inhale again and roll back down, bending your knees into your chest, then extend your legs straight up to the ceiling and sit up, reaching your arms forward.
Finally, exhale, lower your legs down, uncross your ankles and recross them the other way, and then repeat the exercise.