Sit with your back straight, or lie down. If you wish, lie down next to a wall and put your feet up the wall.
Keep your eyes softly open.
Put your hands on your belly. Focus your attention on the movement of your breathing.
Do not force yourself to breathe any particular way, just notice your breath.
Your mind will wander, but bring it back to the present moment. Hear what you hear and feel what you feel, now.