From Tadasana, inhale and swing your arms overhead. Exhale as you bend forward from your hips, reaching your hands toward the mat. If you are very flexible, wrap your forearms around your calves. If not, bend your knees slightly and let your fingers fall toward your toes. Hold for three deep breaths.
Make it easier: If you can't touch the mat, you can put a yoga strap under your feet and hold both sides at a comfortable length, keeping your elbows bent.