Likely you are reading this page as you sit in front of a computer. Take a moment to bring you attention to your shoulders. Are they rounding forwards, towards your screen? If this is the case for you, don't panic - it is very common and, for many, the default position for much of a day spent seated. When we allow the shoulders to round forward the chest collapses. leaving less space for the expansion of the lungs; less space for the in-breath. Remember, the breath is the primary focus for our yoga practice. As such, we position our body optimally for free and easy breathing. We often refer to this positioning as "good posture."
We'll begin by understanding the basic movement of the shoulders. To explore the shoulders, we'll begin by slouching. Yes - slouching. In a slouching position the back rounds, the shoulders come forward and then chest collapses inward and the head pitches forward. In this position, take a deep breath. Can you feel the limitations of the inhale in this position? In this position the chest is closed off, giving the lungs less room for expansion. Now, draw the shoulders back, underneath the ears. Immediately the head lifts and the chest opens. Take another deep breath, feeling the lungs fill with greater ease on the in-breath. Voila! You've begun to set the shoulder, open the chest and integrate the upper back. In other words, you are on your way to "good posture."
Lets look at the alignment of the shoulders more closely in the diagram below:

Now, follow the action step to put this information into practice on your mat.
Setting the Shoulders
1. Stand in mountain pose
2. Lift the arms forward to shoulder height with palms facing each other
3. Exhale, reaching the arms away
4. Inhale, bringing the shoulders back under the ears