Sit in a posture suitable for meditation. The common postures are Siddhasana, Padmasana and Swastikasana. But if you cannot do this, just sit cross-legged. Your back should be straight and eyes closed. Your knees should be placed well on the ground. Do not stoop your shoulders back. The whole body should be relaxed and the whole frame steady without exerting any pull or pressure on the thighs, feet, knees, spine or neck. There should be no stretch on tension along the abdominal wall. Let the abdominal wall sway gently back and forth very smoothly and effortlessly with each respiration. Facial muscles should be relaxed and mouth closed with a small gap between the two jaws such that the upper and lower teeth do not exert pressure on each other. Your tongue should touch the palate with tip touching the back of the upper front teeth. Ensure that the lips, tongue or the lower jaws do not move. Your eyeballs and eyelids should be steady and the muscles of the forehead relaxed.
Your entire posture should be comfortable, steady and relaxed. You should not feel strain on any part of the body. Now start developing the awareness of breathing. The flow of air should be uniform, slow and smooth. Do not make any effort or exercise any control. Never hold breath. Do not utter any word or see any image. This will calm your mind and help you achieve peace.