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If you are diligent about your ab exercises (and even if you're not) this exercise serves as a counterbalance to ab and hip exercises, and it strengthens the lower back and gluteus muscles, which will help your posture. Many people find it difficult, especially at first, because you are holding an unusual position.
Here's how: Lie face down on your stomach on a mat or carpet, with your toes pointed and your arms stretched out above your head. Raise your head, arms and legs a few inches off the floor, while keeping your torso on the floor. If your shoulders aren't too tight, you will look like Superman in flight. If your shoulders are tight, your arms may extend out to the side rather than directly in front of you. Try to hold the position for 60 seconds, then relax for about 20 seconds. Work your way up to five repetitions.