Sit in a straight back chair with both feet on the floor with a straight spine.
Your shoulders relaxed and dropped away from your ears. Your throat is open and relaxed.
Place one hand on your stomach and one on your chest.
Begin inhaling through your nose by expanding the abdomen (let it inflate like a balloon) and pushing your hand out, then move the breath into your rib cage and, finally, all the way into your upper chest
Hold your breath for 2-5 counts
Exhale through your mouth by reversing this action; begin at your collarbones and exhale down through your rib cage and into your abdomen. Contract your abdominal muscles as you finish exhaling.
Place the tip of your tongue against the ridge of tissue just behind your upper front teeth, and keep it there through the entire exercise. You will be exhaling through your mouth around your tongue; try pursing your lips slightly if this seems awkward.
Close your mouth and inhale quietly through your nose to a mental count of four .
When you breathe in, try not to let it affect your shoulders. You want your shoulders to stay down and relaxed.
Hold your breath for a count of seven .
Exhale completely through your mouth, making a whoosh sound to a count of eight .
This is one breath. Now inhale again and repeat the cycle three more times for a total of four breaths.
Note that you always inhale quietly through your nose and exhale audibly through your mouth. The tip of your tongue stays in position the whole time. Exhalation takes twice as long as inhalation.