From Marguerite Ogle,
Your Guide to Pilates.
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Roll over is all about control. It will give you a good stretch for your back and hamstrings and work your abdominals very well in the process.

One of the keys to this exercise is to remember that it is roll over, not flop over. We've all seen someone, usually a very flexible woman, waltz into a studio and immediately get down on the floor throwing her legs over her head in a big ol' back stretch. Well that's fun if you can do it, but it is not a great way to develop core strength (it is a great way to hurt your back and neck.)

Warm up before you do this exercise. You may also want to review Tips for Rolling Exercises. If you have back or neck issues, be careful with roll over -- it might not be right for you. If rolling exercises do work for you, work with this exercise for a while and then try roll over with the exercise ball.

Beginning Position:

• Lie on your back with your arms along your sides, palms down. Your neck is long with lots of space between your shoulders and ears, and your chest is open.
  
  
• With your legs together, extend them straight up toward the ceiling at a 90-degree angle.
  
  
• Exhale: Lower your legs slightly.