Find a position on a chair where you can sit comfortably upright and place your hands on the legs or in the lap. The eyes can be closed or the gaze cast downwards.
To begin with turn your awareness to your body to really notice the sensations of how you are sitting. If you can notice any tension in the body, try to let go of them.
Now turn your awareness towards the breathing and observe the coming and going of the breath.
Counting after each outbreath, one number beginning with one and ending with ten, then counting backwards to one again.
The counting helps to stabilize the mind and supports the focus on the breath.
Finish the practice after five to ten minutes.