sit up tall and close your eyes. relax the muscles of your face. relax your shoulders. close your mouth and breathe gently through your nose. take a few breaths at your own pace, with your own rhythm and intensity. observe how the breath feels and where it flows, without changing or judging.
then, working without strain, see if you can quiet your breath a bit more, making it so each breath is completely inaudible and nearly silent.
notice if there is movement of the body as you breathe, and see if you can soften its intensity, working toward stillness.
if at any point you feel agitation, take a deeper breath before continuing, or release all breath control. if you can maintain ease as you quiet the body and the breath, continue with the practice for several minutes.
when you are finished, let go of breath control, and allow the breathing to return to its natural rhythm. as you are ready, open your eyes, blinking a few times, remembering where you are.