Secure suspension straps high in front of you.
Sit facing the straps in a position that enables you to maintain your balance.
Hold one handle in each hand.
Lean backwards and lift your hips from the floor, pivoting off your heels.
When ready, pull your elbows backwards and raise your chest towards the ceiling.
When your hands reach your sides, slowly return to lean backwards and repeat.
As a progression, you can lift one foot from the floor before pulling through the straps.