There are three steps to it. In the first step, place your feet together and while contracting your tummy muscles, push the hips downwards as you would do while sitting on a chair. The second step involves the lifting of the arm upwards, with fingers pointing in the same direction. Now hold your breath for nearly 10 seconds.
With hands flat on the ground, push your hips towards the ground in such a way that the toes straighten. The arms straighten out and try to lift your chest. Hold on to this position for 1 breath.