Sit on a straight-backed chair or you may also sit cross-legged on the floor.

Move your focus to a particular aspect of your breathing, for instance, the sensation of air flowing into the nostrils and out of the mouth, or the movement of your abdomen rising and falling as you inhale and exhale.

After narrowing your concentration this way, start to expand your focus. Move your awareness towards sounds, sensations, and ideas.

Welcome each thought or sensation without judging it as good or bad. If your mind starts to wander, return your focus to your breathing and start expanding your awareness again.