Sit on the floor with the legs stretched straight in front (you can also begin the asana from the Vajrasana position also). Then raise the right knee and place the right foot on the ground outside of your left thigh. 

Place the right hand flat on the ground behind the back. Raise the left arm straight over the head and slowly bring it downwards and over the right knee to catch the right ankle. 

Remain in the position for 30 seconds or more. Breathe deeply. Repeat the asana on the other side. 

Benefits: Increases the elasticity of the spine due to the twist. Spleen, kidney and bowels are stimulated.