These are a variation of the more traditional crunches, but focus on reducing the amount of stomach fat. Prepare your exercise location, ideally an exercise mat or a towel on the floor or a flat bench. Then lie flat on the mat. Place both hands clasped behind your head, both elbows far enough out to the sides that they are out of sight. Then lift your legs into the air until they are straight up, crossed at the ankles and with knees slightly bent. Then, contract your abs, lift your head, upper back and shoulders to around a 30 degree angle. Try not to bend your back as this would defeat the object.