Begin by finding a comfortable seated or lying down position. Breathing through your nose into your belly taking long and full breaths. Imagining that inside your belly is a balloon, a balloon of any color, that you are filling and emptying with each breath. As you breathe, the balloon rounds and the belly fills. Rounding the belly and widening the chest with each breath. Rounding, filling, and widening. Now holding the breath for a couple of seconds once the belly and chest are filled, and then slowly releasing the breath. Again, rounding and filling the balloon, holding the breath and slowly releasing. And one more belly breath, filling and releasing the balloon in your belly.
Now, breathing naturally, following the natural flow of your breath. Soft and steady, following the wave of your breath. Placing one hand on your belly and one on your chest, feeling your breath gently fill your belly and chest and then softening and relaxing the body as it leaves. Noticing your breath, and noticing the beat of your heart. Breath and heartbeat, life giving and life sustaining. Calming and relaxing.
Now, counting the breath, on the inhale and on the exhale, counting. The mind following the breath, counting the breath. When the mind wanders, as it is known to do, gently calling it back to the breath, back to the counting. All the while the body is softening and relaxing, becoming still and quiet. Calming and relaxing the body, calming and relaxing the mind.