(Firms abs and back)
Sit with knees bent, feet on floor, hands on thighs. With torso straight and head in line with body, lean back about 45 degrees, raising feet so calves are parallel to floor, toes pointed. On an inhale, extend arms and legs, keeping legs together. Exhale, and as you inhale, lower torso and legs 3 to 4 inches so body forms a wider V shape. Exhale and raise torso and legs. Repeat 3 to 5 times.
Make It Easier:
Hold backs of thighs with hands and keep legs bent. Lower torso only.
Make It Harder:
Once in the wider V position, extend arms overhead.