Jump to key moments of is there an audio for meditation To start, get into a comfortable position with your feet flat on the floor and sitting upright. If you are comfortable closing your eyes, close your eyes, otherwise keep your eyes at a downward gaze. For this exercise, begin by practicing taking deep breaths, it might be helpful to put your hand on your stomach so you can tell if you are breathing from your diaphragm. If you are taking deep breaths, you will feel your hand rise and fall as you breathe. Inhaling deeply, exhaling fully.