Sit comfortably.
Close your eyes
Breathe in and focus on your abdomen. Do not attempt to control your breathing. Breathe in a relaxed manner. In the Satipatthana Sutta, Gotama Buddha specifically says that we must begin with mindful breathing before continuing. The breath serves as what Thich Nhat Hanh (Vietnamese Monk) calls an "anchor". When we focus on the breath, we stop ourselves from daydreaming and we calm the "Monkey Mind". As you breathe, focus on the sensation of the breath in your body. Focus on the rise and fall of your abdomen.Become aware of the entire breathing process. Take twenty-five mindful breaths in this way.
Reach down with your mind and feel the sensations arising in your abdomen. Concentrate on the breath in the abdomen. Breathe in and out with both body and mind. Body leads and mind follows mindfully.We usually experience our breathing as a process of three steps. We breathe in, pause, and then breathe out. But the process is one and so should be the focus. Don't think in terms of "In breath", "Out breath". Be mindful of the entire process as one movement. At the same time, don't force your mind. The focus should be natural and relaxed. And there should be no mental strain. Rest the mind on the present moment.It can be challenging to maintain focus for extended periods. If your attention wanders, offer your mind support. You can do this by saying to yourself, "My breath is rising… rising. Pausing. And now falling." Describing the movement of your breath in this way will help you to maintain focus.
Do a full Practice by taking your attention to all parts of the body
For concluding, Go back to Breath Awareness
Open your eyes and come out of Vipassana