This paper describes a method to define a correct abstract interpretation from a formal description of the semantics of a programming language. Our approach is based on Skeletal Semantics. We extend it with a notion of program points, in order to differentiate two fragments of the program that are syntactically equivalent but appear at different locations. We introduce a methodology for deriving an abstract interpretation from a Skeletal Semantics that is correct by construction: given a program, abstract states are computed for each program points. We apply our method by defining a Control Flow Analysis for λ-calculus from its Skeletal Semantics.