A lovely position for relaxation and a perfect pose to stretch out the back after any Pilates Exercise or Yoga Asana that call for back bends.
Those with back pain will often find this pose gives relief.
Struggling with tension in the upper back and shoulder? Try reaching the arms in front of you, with your forehead still on the floor, spread your fingers and extend the stretch. Generally, extended child's pose is done with straight arms, but I find that allowing my elbows to drop to the floor extends the stretch to include so many more muscles with very little effort.