Sit in comfortable place,
Gently close your eyes,
Feel the air,
Know that you are breathing.
Here, I am not asking you for deep breathing or forcing your breathing or asking you to feel special or thinking whether you are doing it right or not.
Just a plain awareness of breath moving in and out.
Some use mantra or syllable to hold on to the awareness in the initial stages of practice. You can mentally say the word “So” when the air flows in and “Ham” when the air flows out. I am not asking you to breathe in and out. It is happening on its own. Just become aware of it.
Breathing and knowing that you are breathing is one of simple & powerful meditation technique.
Here is a simple video on So-Ham Breath Awareness Meditation.