The exercise is set up in the attacking third, using a full-size goal with a goalkeeper.

Players work in two main roles:

• Wide attacker/defender: Dribbles toward the byline and sets up the finishing opportunity with an accurate cut-back pass.
• Second-wave runner: Times their movement according to the ball and their teammate's actions, arriving in the finishing area at the right moment to shoot from the cut-back.

Starting positions and distances are adjusted according to the players' age, ability level, and the objectives of the exercise.

The drill is performed from both sides, allowing players to practise finishing with both feet from cut-back passes delivered at different angles.

The exercise begins with the player in possession dribbling from a wide position toward the byline, while their teammate prepares to make a second-wave run, adjusting their movement according to the development of the attack.
One of the most important aspects of the off-ball player's movement is proper timing. Instead of arriving in front of goal with the first wave of attackers, the player deliberately delays their run, makes a deceptive movement if necessary, and then arrives at the right moment in a suitable area to receive the cut-back.
From near the byline, the player in possession delivers an accurate, well-weighted cut-back pass to the arriving teammate, who attempts to finish with one touch whenever possible, or after a quick first touch.
The emphasis is not solely on scoring goals, but also on coordinating the movements of the two players, recognizing the right moment to deliver the cut-back, and improving the quality of finishing from second-wave runs.
After the initial finish, the player continues moving toward the goal to receive a second ball, which may be played along the ground, through the air, or bouncing, to practise finishing from rebounds. If the goalkeeper saves the initial shot and the ball rebounds into play, the player immediately attacks the rebound. In this case, the second ball is not delivered.