In the Theravada traditions, there are some more complex techniques of meditation using the counting of breath, but for the purposes of this meditation practice we keep it simple—all that we are concentrating on is the counting of the breaths itself. While we practise this meditation on counting breaths, we still have mental activity. There is still conceptual thought taking place, but because it is concentrated on this one activity of counting our breaths, we just focus on this and we will experience a relatively great sense of mental calmness.

[Depicted from "Life as Practical – Practical Instruction to the Lay Practitioner - Part 26" May 2015, Canada.]