Balance in a seated position, with ASIS rolled away from fermurs to bring weight back of sit-bones. Spine flexed, creating C-curve, with eye-focus approximately at knees. Legs adducted, hips and knees flexed, ankles plantar flexed, toes of mat and gently pointed. Hands on shins or under knees, scapulae stabilized. Inhale maintaining C-curve and relationship of legs to torso, initiate by contracting abdominals to deepen flexion of lumbar spine and roll backward no further than upper thoracic area. Exhale maintaining C-curve and relationship of legs to torso, initiate by contracting abdominals to deepen flexion and roll forward to start position.