Lower your torso to the ground until your elbows reach a 90 degree angle. Keep your elbows close to your body for more resistance. Keep your head facing forward. Try to have the tip of your nose pointed directly ahead. Keep your body in a flat plank—do not drop your hips. Draw a breath as you lower yourself.
How close you get to the ground will vary based on your strength and body type, but a good level to shoot for is to get your chest about a fist's height from the floor.