- Sit comfortably.
- Close your eyes or stare at the ground a few feet away from you.
- Rest your hands on your thighs.
- Focus your attention on the area a few fingers below your navel.
- Take a smooth, slow breath in and count each inhale and exhale, from one to ten and then back down to one.
- Let thoughts come and go. Do not hold onto any particular thought.
- If thoughts interrupt your counting, come back to your breath, and restart your counting again at 1.
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