Step 1: Sit with your legs stretched in front. Make sure your spine is neutral and tall and there is no undue pressure on your lower back.
Step 2: Your palms are resting by the side of your hips.
Step 3: Keeping your spine tall and core engaged, recline at the back slowly upto the point you feel complete engagement of your core.
Step 4: Maintaining the engagement of your core, raise your legs off the floor around 60 Deg up with inhalation.
Step 5: Palms are pressed firmly on the floor, try and maintain the balance on your hips.
Step 6: Hold your core tight without affecting your breath flow and raise your arms off the floor and parallel to the floor.
Step 7: Hold for 15-20 seconds and release. Repeat 2-3 times.