This paper presents a SAT-based method for control flow graph reconstruction from executable code. The key idea of the technique is to express the semantics of each basic block in a program using Boolean logic, followed by inferring preand postconditions for each block through interleaved forward and backward analysis. In particular, the technique relies on register-wise value-set abstractions, which are subsequently refined using alternating forward and backward analyses. Experimental evidence shows that this approach, despite being sound, recovers the control flow graph precisely for different real-world benchmarks.