Find a quiet place where you can sit or stand without disturbance or physical danger.
Lower your eyelids or close your eyes completely. Take three deep breaths and relax your body as you exhale, then begin breathing naturally.
When you inhale, keep your mind at ease.
When you exhale, say a number in your mind. One, two, three…up to ten. Breathe at an even, comfortable pace. Make each count as long or short as your exhale naturally lasts. It is not necessary to extend your exhalation in order to extend the count. (For step 4, you can simply make a mental note of each inhale and exhale without mentally counting the numbers.)
Repeat steps 3 and 4. Remember to breathe naturally without trying to make your breath even, longer, or shorter. Do not be bothered by distractions or wandering thoughts. With evenness of mind, continue to pay attention to your breath and count as described.