Observe the breath as it goes in and 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 and out long is uncomfortable, try breathing in short and 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.

To begin with, inhale the breath sensation at the base of the skull and let it flow all the way down the spine. Then, if you are male, let it spread down your right leg to the sole of your foot, to the ends of your toes, and out into the air. Inhale the breath sensation at the base of the skull again and let it spread down your spine, down your left leg to the ends of your toes and out into the air. (If you are female, begin with the left side first, because the male and female nervous systems are different.)
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