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Keep maintaining the 90-degree angle of your hips and legs. You'll know when you've completed this step once your knees are directly above your nose and your legs are straightened parallel to the mat. Press your palms into the mat to help lift your legs. Make sure that your chest stays low and your neck remains elongated and your hips don't move out of alignment. Once your legs have reached a 60-degree angle from the ground, hold the position for 3 seconds.

Summary:
Exhale as you lift your hips off of the mat and curl your abs in. Inhale and elevate your legs toward the ceiling.