Start balance in a seated position, with ASIS rolled away from femurs to bring weight back of sit-bones. Lumbar spine slightly flexed, thoracic spine lengthened. Legs extended in air, abducted in a V-position just wider than shoulder-distance apart, anklles plantar flexed, toes gently pointed. Hands gently holding ankles scapulae stabilized. Eye-focus toward feet. Inhale and initiate by deepening flexion of lumbar spine and allow thoracic spine to flex and create C-curve; maintain this shape and roll backward, no further than upper thoracic area. Exhale and roll forward, maintaining C-curve with weight back of sit-bones; slide scapulae down back and lengthen thoracic spine, maintaining lumbar flexion, and return to starting position. Legs and torso create V-shape.