Counting your breath Sit in the half or full lotus or take a walk. As you inhale, be mindful that “I am inhaling, one.” When you exhale, be mindful that “I am exhaling, one.” Remember to breathe from the stomach. When beginning the second inhalation, be mindful that “I am inhaling, two.” And slowly exhaling, be mindful that “I am exhaling, two.” Continue on up through 10. After you have reached 10, return to one. Whenever you lose count, return to one.