Start by sitting on the floor with your legs straight out in front of you. Slowly lean back, bend your knees (this helps protect your lower back), and lift your feet off the floor. Straighten your legs as much as possible for more of a challenge. Extend your arms so they run parallel to the floor.
If you have trouble balancing, try holding your hands on your hips. Focus on keeping your lower belly flat. Hold this position for five to 15 breaths, and repeat up to five times. Practice the Boat posture every day and you'll be bikini-ready by the start of beach season.