Lie flat on the floor with your legs straight out and feet together and your arms over your head.
Lift your legs to about forty-five degrees from the floor by engaging your lower abs while simultaneously rotating your arms forward and reaching for your toes. While reaching for your toes you should accomplish a crunch with your shoulders several inches from the ground. Lower yourself back near the start position, but do not rest your heels on the floor. This will help keep your abs engaged during the whole set and much more effective.