It should be away from household distractions. A corner of your bedroom or living room is perfect. 

You'll also need a timer that will sound at the end of your meditation session so that you're not constantly checking the clock to see how much time is left. 

You may want to do a little warm-up yoga sequence before sitting, especially if you are going to meditate first thing in the morning. 

If you find you don't need to warm up, that's fine too.

If you can sit on the floor, have blankets or a cushion to sit on. 

Try a cross-legged position like sukasana. If cross-legged isn't comfortable, try virasana. If you can't sit on the floor, that's fine too. Find a chair where you can sit up straight with both your feet resting flat on the floor.

You can try any position you have seen, but you can also just place your hands in your lap or place the hands on your knees with the palms up or down. Find a position that is comfortable for you.

Assume your seat and close your eyes. Begin to observe your breath without changing it. You can count the breaths if that helps you stay focused on them. 

When your mind starts to wander, as it inevitably will, notice your thoughts and then release them. 

When you first start, set your timer for five minutes. 

When you are ready, begin to add one minute to your sitting time. Slowly work up to ten and then twenty minutes.

When your timer sounds, open your eyes. 

Take just a few moments to notice how you feel after your practice.