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Start by settling into a comfortable position and allow your eyes to close or keep them open with a softened gaze. Begin by taking several long slow deep breaths breathing in fully and exhaling fully. Breathe in through your nose and out through your nose or mouth. Allow your breath to find its own natural rhythm. Bring your full attention to noticing each in-breath as it enters your nostrils, travels down to your lungs and causes your belly to expand.