Take a deep breath in and a long breath out.
Soften your gaze, relax the muscles in you face and take another deep long breath in, following the breath as it enters your nose and travels down to your belly.
Hold the breath in for a moment and be with the space, full of breath. As the desire to breath out presents itself let the breath out gently and patiently with a long, slow exhale. At the end of the exhale before you start to breath in again be with that space of no breath.
Continue to ride these waves of breath, letting go of any distractions, until the waves themselves cease to be and only the sea remains.