This exercise is great for the whole of the posterior chain (everything along the rear of the body, lower back, glutes, hamstrings, calves). (parduccifitness.com)
On the rear of the body it is located slightly above the throat level on the back of the neck and also encompasses the shoulders, the entire neck, mouth, tongue, lips and jaw. (activatemychakras.com)
It also connects to the back and can be found at the rear of the body between the two shoulder blades. (activatemychakras.com)