Lay down on your back on the bench.  Place feet on foot rest, with the heels on the lower rod and toes under or resting on the upper rod.  Your knees and your hips should be bent at a 90 degree angles.

Grip the handles up in front of your chest and rest your elbows on the inside curves of the lower handle.

To begin the exercise, slowly pull the chest and ribcage toward hipbones, curling the torso into spinal flexion.

To complete the move, uncurl the torso toward the beginning position. Do not drop down to relaxed position. You should keep a continuous contraction in the abdominals until the complete set is done.