After adopting a proper sitting posture, widen your chest and exhale calmly, releasing the tension of your body. As you widen your chest again, do not inhale consciously just allow your lungs to be filled with air naturally. Then, slowly and gently release the air, and continue exhaling deeply. Allow your mind to sink down to your lower abdomen. Calm down your body and your breathing with three long exhales, and keep your mind and breath in the lower abdomen, induce natural exhales (not consciously pushing the air out, but letting it happen naturally).
At this point, there is no need to consciously control the speed or quantity of each breath; just continue your breathing as it is, whether short or long, heavy or light, coarse or gentle. Concentrate on your heartbeat, with attention to each exhale.
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