Lie straight on your abdomen and chest with your forehead resting on the floor.
Keep the feet together and the arms on the sides.
Stretch out the arms on both sides of the head and keep them parallel.
Turn down the palms on the floor with fingers close together.
Keep your forehead on the floor between the upper arms.
Inhaling, raise the arms, head, neck, shoulders, trunk and legs all together slowly and simultaneously as high as possible without bending the knees and elbows and without any jerk.
While doing this, keep the upper arms touching the ears and the feet together.
Bring the head up as high as possible and keep it between the raised upper arms.
Bend the extremities as far back as possible, and the back should be well arched.
The whole body should be curved from the fingertips to the toes, both of which should be on the same level.
Balance the entire weight of the body on the lower part of the abdomen which alone should touch the ground.
Maintain the posture motionlessly, as long as you can comfortably hold your breath.
Exhaling return slowly to the starting position.
Relax completely in Savasana.

Naukasana or Boat Pose is good for heart and lungs. It gives strength to gastrointestinal system. It also strengthens muscles of neck, shoulder, & legs.

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