（增強胰臟、腎藏，防糖尿，強筋骨）
這是一項上肢和下肢同時伸展的運動，先右後左，於是四肢都得到伸展。由於伸展的時候連盤骨和腎臟及胰臟都受到鍛煉，故可以增強胰臟的功能，可防治糖尿病，並可減少腹部、臀部、大腿的脂肪，對減肥有一定的作用。
- 預備式：左手叉腰，右手向前平伸，掌指伸直，掌心向地，這是預備右腳踢起觸及右手指的預備式，當這預備式準備好時，即開始踢右腳。
- 開始叫「一」時，左腳向前踏一步，隨即踢起右腳，踢向平伸的右掌指尖，瞬即落下，叫「二」時右腳已站定，叫「三」時左腳向後退一步，然後左腳踏前一步右腳同時踢起叫「二」，瞬即落下右腳，叫「二」，同時左腳向後踏一步叫「三」，於是「三」又是左腳踏前一步踢起右腳，落下時叫「二」和「三」，這樣便成踏前一步踏腳後右腳退一步左腳又退後一步，叫至「十二三」止。
然後右手叉腰，左手平伸，掌指伸直，右腳踏前一步左腳同時飛踢而上，叫「一」，左腳落地時叫「二」，及右腳向後踏步時叫「三」，動作和上一次相同，只是伸平的是左手，踢起的是左腳，叉腰的是右手而已。也是踢十次止，即叫到「十二三」而止。整個廿二式「平手踢腳」即完成。
初學時應注意提防向後仰跌，因為這種踢腳活動在日常生活裡是絕對不會做出來的，換句話說，當踢腳時是用一隻腳支持自己，踢腳時又要用力，重心沒有掌握到就會向後跌倒，尤其是老年人，在初學時不必要求節奏太快，同時也不必要求踢腳太高和膝頭太直，先站穩一腳才踢起另一腳，先從姿勢上學得似，然後漸漸發力和加快節奏，經長期鍛煉後，才要求身要挺直，腳要踢直。健身運動是由淺入深，由輕而重，由慢而快才有好的成效。
Posture 22: Stretch the Arm and Kick Up the Foot
The twenty-second posture of Luk Tung Kuen is known as “Stretch the Arm and Kick Up the foot. This is a stretching exercise for the limbs. This exercise can help to prevent disbetes and strengthen of the function of the pancreas. Moreover, this exercise can reduce the fat of the belly, the leg and the hip.
Starting position: Standing, stretch the right arm forward with the left hand akimbo. Keep the finger of the right hand straight with the palm of the right hand facing downward.
Movement 1: When ready and count “one”, move the left foot s step forward kick up the right foot. Try to touch the fingertip of the right hand. When count “two”, stand upright. When count “three”, move the left foot a step backward and then a step forward and kick up the right foot again. Repeat the movement for ten times.
Movement 2: When finish doing the right foot, stretch out the left arm with the right arm akimbo. Keep the finger of the left hand straight with the palm of the left hand facing downward. When count “one”, move the right foot a step forward and kick up the left foot. Try to touch the fingertip of the left hand with the left foot. Stand upright and count “two”. Then move the right foot a step backward, then a step forward and kick up the left foot. The movement is the same as mentioned in movement 1. Repeat the movement for ten times.
Beginners should avoid toppling down backward when doing this exercise. Since we seldom practise the kicking up movement in our daily lives, therefore, when we kick up one foot, we may find difficulty in balancing ourselves. This is especially true for the elders. Beginners should avoid kicking up too high. Try to get use to the posture first and after a long time practice, one can increase the speed of movement.