close your eyes and allow your jaw to relax
concentrate on your natural breathing rhythm for a few moments
then turn all of your attention to your in-breath, count how long they are, for another few moments
now breathe out with emphasis, leave off counting your in-breaths, just focus on breathing out
all external impressions will fall away, simultaneously relaxation occurs
finally you are nothing but breathing - you are breathed. your breathing, left to itself and no longer consciously noticed, has found it's own rhythm