There are seven basic steps: 1. Start out with three or seven long in-&-out breaths, thinking bud- with the in-breath, and dho with the out. Keep the meditation syllable as long as the breath. 2. Be clearly aware of each in-&-out breath. 3. Observe the breath as it goes in & out, noticing whether it's comfortable or uncomfortable, broad or narrow, obstructed or free-flowing, fast or slow, short or long, warm or cool. If the breath doesn't feel comfortable, change it until it does. For instance, if breathing in long & out long is uncomfortable, try breathing in short & out short. As soon as you find that your breathing feels comfortable, let this comfortable breath sensation spread to the different parts of the body.