Sit on an incline bench or inclined abdominal board and place your feet under the pads. Bend your knees comfortably and keep them bent throughout the entire set. Place your hands behind your head.
Slowly curl your torso and raise your shoulders and back from the bench. Simultaneously twist your waist to bring one elbow towards the opposite knee.
Hold this position for a moment, contracting your abs, and slowly return to the starting position. Repeat to the opposite side.