When you are called to attention (BAND! TEN HUT!) The goal is to go to your set position. You want to have strong posture in this position, but you should still be relaxed. (Not look like you have just been electrocuted)

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Each ensemble will have different Set Positions, but make sure you are not tense. In fact, tense shoulders will not only be uncomfortable, but will add a variable to your playing surface. If your shoulders are relaxed, your drum will stay in place, if you raise and lower your shoulders the playing surface will move causing your playing to be inconsistent.