With your legs up and slightly apart, place the center of the towel across your feet, keeping the span taut. Hold one end of the towel in each hand.
Bring the hands down towards the center of the towel so the towel loops over each foot.
Make the size of the each loop smaller or bigger by grabbing closer to or away from the middle of the towel.
Adjust the size of the loops for comfort and to change resistance.
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