While exhaling twist the body and the head as far right as possible without straining.
Apply the same method to the right hand.  Practice a few times before moving to the next step.
The next step is to allow the body to feel the full stretch by standing on your toes and stretching the arms upwards as if reaching the sky.
Breathing should be natural in this stage.

Intermediate

While standing open the feet wider, Inhale and then while exhaling bend over from the waist and touch the calf of the left leg (Gastrocnemius Muscle) with the palm of the right hand.
Bend the left knee slightly if feeling discomfort. Repeat the same motion in a bent position with the left hand without standing up.
Then bend over by placing the palms of the hands on the floor and make few steps forwards with the palm of the hands until the body creates an arch, making sure that your feet remain on the ground and feel the stretch of the Calf muscles (Gastrocnemius Muscle).
Then begin to take backward steps with the hands till body reach to the bent position with the knees locked. And slowly breathe in and bring the body to standing position.
Be aware of the spinal column during this return.  Finally exhale slowly when standing tall.

Advance Level 1

Finally bring the palm of hands together from the back, making sure the fingers are pointing down. Then slowing while exhaling move the body into the ninety-degree position.
Then while inhaling slowly return to a standing position.

Advance Level 2

Then experiment with the palms placed on the back facing each other with fingers pointing upward like in prayer position.

Benefits:

Balances the entire body and reduces fatigue. Also helps spinal column to energize and exercise itself. Improves overall coordination. Exercises abdominal, and upper chest muscles.