1. Lay on your back on a soft workout surface with your legs elevated straight up in the air. They should be running perpendicular to the floor
2. Place your arms straight up above your body so that they too run perpendicular to the floor
3. As you exhale, contract your abdominal muscles to bring your shoulders off the floor
4. At the highest point, reach up to touch your shins or toes before slowly relaxing your abdominal muscles to return to the starting position
The primary muscles used in Toe Reaches are the Abs.