sit comfortably. focus on your breathing; don't try to influence it. After a minute of gently bringing your attention back to your breath every time it wanders put your tongue on the roof of your mouth... touch it to the back of your top front teeth, and then slide it towards the back of your mouth until you come to the dip of the roof your mouth. Keep the tip of your tongue on the edge of that dip. That is called 'the yogic position' now, exhale completely, then breathe in for four counts through your nose into your belly, hold that breath for 7 counts, and then exhale through your mouth, all the while holding your tongue in the yogic position. The counts can be as long as you want... however, you may find it easy to start with counts as long as a clock-second. Learn to keep the breaths as steady and easy as possible (ie not breathing all your air out on counts 1-5, and then 6, 7, and 8 will be wheezing, trying to expel non-existant air). Best effects if you repeat the cycle four times a day. I was read this breathing meditation from a book... I don't know what book, though. have fun !