From Marguerite Ogle,
Your Guide to Pilates.
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• Lie on your back and extend your legs straight up toward the ceiling. Rotate the legs out slightly, keeping the heels together and inner legs pulled in the center line, in Pilates stance.
  
  
• Place your hands behind your head, keeping the elbows and wide and chest open.
  
  
• Inhale and on the exhale, pull your abdominals down to the floor. Allow that motion to press your lower back into the floor as your curl your upper torso up off the floor. You will maintain this core strength torso position throughout the exercise.
  
  

Modify this exercise by leaving your head down. This is a good way to work up to this challenging exercise. If you leave your head down you can have your arms stretched out along your sides, palms down. Keep the chest open. You may also want to try placing your hands under your hips. This helps relieve a lot of pressure on the lower back.