Sit comfortably on a cushion or a chair, with back erect and closed eyes. Take three or four deep breaths, feeling the air as it enters and flows out again. Then let your breathing settle into its natural rhythm, and simply be aware of it, one breath at a time. Many distractions will arise—thoughts, images, and emotions. Just be with your breath, and let them go. Don’t chase after them, hang onto them, or analyze them. You’re just breathing. If you have to let go of distractions and begin again thousands of times, fine. That’s not a roadblock to the practice—that is the practice. That’s life: starting over, one breath at a time.
Read the entire article here: How to Meditate: Sharon Salzberg on Getting Started