Place one hand in the middle of your abdomen. Place the other at your heart. Take an easy seat that allows you to be comfortable and supported without striving. You can sit up with a lengthened spine or lie back on the floor.
Fill your belly with air and feel your hands gently rise and as you exhale feel them soften down. You should feel all sides of your container expand with air, especially focusing on filling the belly and flaring the rib cage open with air under your palms
You can use any breathing technique that you like or just let your natural breath be observed.
If distracting thoughts come into play, simply use one of the metaphors offered to non-judgmentally set that thought aside and bring your focus back to your breath.
If a concern comes to mind, gently set it aside for later, and come back to your breath. Do this for 1-2 minutes.