On a good day, under just the right light, while flexing really hard, I can see four of my abdominal muscles. For some reason this satisfies me.
I didn’t always have such good fortune though–early in my life, especially as an overindulgent teenager, I couldn’t see any of my abdominal muscles. It was only once I started doing certain things that a few abs popped through.
The first thing I did was I stopped eating crap.
There is no second thing.