How does potential and kinetic energy change in to each other and back again?

They can change because the law of conservation of energy allows it to happen, for example when you are sitting, your body is at a potential energy state, meaning you are inert, you are not moving, but when you get up and suddenly start walking or running, that energy is converted to kinetic energy, meaning that you are moving and can be changed back into potential energy if all of a sudden you stop running or walking to rest or sit down. This is just an example of how energy can are transferred multiple ways