1. Assume a comfortable posture lying on your back or sitting. If your are sitting, keep the spine straight, and let your shoulders drop.
2. Close your eyes if it feels comfortable.
3. Bring your attention to your belly, feeling it rise or expand gently on the inbreath and fall or reced on the outbreath.
4. Keep the focus on your breathing, Being with each inbreath for its full duration and with each outbreath for its full duration, as if you were riding the waves of your own breathing
5. Every time you notice that you mind has wandered off the breath, notice what is was that took you away, and then gently bring your attention back to your belly and the feeling of the breath coming in and out.