Here we count our breath. It’s not necessary in this beginners’ practice to regulate our breaths, or in any way accelerate or slow them down. We just breathe as we normally would, and we count each inhalation and exhalation together as “one”.. During this practice we fully concentrate just on the counting of our breaths. While counting breaths does entail some amount of conceptual thought, the fact that our attention is so concentrated on this task alone means that we are able to focus very intently.
[Depicted from "Life as Practical – Practical Instruction to the Lay Practitioner - Part 24" May 2015, Canada.]