Take position with your knees on the ground, feet pointed backward and arms extended down with your hands on either side of the wheel handles. This is the starting position.
Commence the movement by rolling the wheel forward, stretching your body out horizontally and inhaling. Unlike a push up where the arms are down under your body, here the arms go right out in front of you which brings the torso toward the floor.
Just before the torso touches the floor in the most extended position, contract your abdominals and slowly reverse the movement back to the starting position as you exhale.