Make yourself comfortable, sitting upright, with a straight spine. With your eyes closed, look at the point midway between the eyebrows on your forehead. Inhale slowly, counting to eight. Hold the breath for the same eight counts while concentrating your attention at the point between the eyebrows. Now exhale slowly to the same count of eight. Repeat three to six times.
Be as attentive as possible. If you have difficulty feeling the breath, you can concentrate on the breathing process itself, feeling your diaphragm and chest expanding and contracting.
Gradually as you become more calm, try to feel the breath higher and higher in the nose. Be sure that your gaze is kept steady at the point between the eyebrows throughout your practice. Don’t allow your eyes to follow the movement of the breath. If you find that your mind has wandered, simply bring it back to an awareness of the breath and the mantra.
By concentration on the breath, the breath actually diminishes; its gradual refinement leads naturally to an interiorized meditative state.