1. Lie down straight on your back. Keep the feet together place the hands along the body with the palms touching the ground.
2. Inhale and raise the legs slowly upwards to 30degree then 60 degree and finally 90 degrees. Take the help of your hands while lifting the legs. If the legs cannot be kept straight at 90 degrees take them ahead to 120 degrees with the hands supporting the back. The elbows should rest on the ground and the toes joined and straight. Keep the eyes closed or gaze fixed on the toes. Staring with about 2 minutes, the duration can be extended slowly up to half an hour.
3. Bend the legs slightly backwards before returning to the normal position. Remove both the hands from the back and place them straight on the ground. Now regain the original position slowly in the reverse order, while keeping the palm pressed on the floor. Take rest in Corpose for approximately the same time as used for shoulder stand. The reverse / complimentary of this exercise is Fish pose. Therefore, performing this before Corpse pose is more beneficial.
4. Place the head close to your knees and try to touch the crown of the head on the floor.
5. Hold the heels tight, raise the hips up. Do not put much weight on your head, maximum should be on your knees.
6. Breathing will be normal. Hold the posture and count in this position.
7. Then return back to the normal position and take rest in Corpse pose
Those who have pain in the ears or there is secretion from ears, they should not perform this exercise.
If there is shortsightedness of if the eyes are unduly red, then do not perform this.
Those suffering from heart diseases, high blood pressure and back pain should not perform this.
Do not do this immediately after doing any heavy exercise. The body temperature should be normal, while performing this.
Do not do this if suffering from cold and coryza