The tape on the mat marks how far the students are to curl up -- sliding their fingertips from the beginning of the tape to the end on each curl-up. An audio track from my computer counts out the pace. Just for fun, we named the man who counts the pace on the track "Walter".
To set up, students bend their knees over the tape and line up their fingertips with the start of the tape. Then, they use their abdominal muscles (abs, tummy muscles) to curl up their upper body, sliding their fingers along the tape until they feel the end of the tape. The tape is wider for upper elementary, and less wide for lower elementary.
