Sit comfortably in a crosslegged position on the floor or lie flat on your back in the Corpse pose. Place a cushion under the buttocks if you need more support when sitting on the floor. Hands may be relaxed by the sides or you can place one hand on the abdomen to feel it rising and falling. Relax your mind and body. Inhale slowly and deeply through the nose, feeling your abdomen expand and rise while keeping the chest still. As you exhale, feel the abdomen sink down. Expand the abdomen on the inhale and contract the abdomen on the exhale. Practice this exercise for ten breaths (one inhalation and one exhalation equals one breath.)Benefit: Breathing slowly and deeply brings air to the lowest part of your lungs and exercises your diaphragm which can greatly enhance breathing capacity. It relaxes mind and body, massages internal organs, calms emotions and induces restful sleep.