How to do Boat to Low Boat:
Start seated on mat with bent knees and feet flat on the mat. Palms are faced up on the side of knees. Lean back until your spine is at 45-degree angle and straighten legs and arms up in front of you so you are a v-shape.
With a very tight core lower your back and legs a few inches so you are shaped more line a canoe.
On the next breath, exhale to pull back up to the v-shape. Repeat for desired number of reps.