Lie on your back in any position that is comfortable for you.
Inhale through your nose for a count of 4. Pause at the top of your inhale with your breath held in for a count of 4. Exhale through your nose for a count of 4. Pause at the bottom of your exhale with your breath held out for a count of 4.
Keep your face, jaw, neck and shoulders relaxed.
Practice for 1 - 5 minutes, as you are able to do it with ease.
Eventually work to exhale for a count of 8 and hold at the bottom of your exhale for 8, turning this into a 4-4-8-8 rhythm.