Get comfortable. You don’t need fancy cushions, incense or bells (though they are nice).
Keep your posture alert and upright. If this is not possible, do your best to not fall asleep.
Don’t try to stop your thoughts or clear your mind. Instead, notice your breath.
Watch how it goes in and out of your body.
Some breaths are long and some are short.
Just notice your natural breathing rhythm.
You may elect to call out in your mind, “In” with your in breath and “Out” with your out breath.
You may also try noticing the rise and fall of your chest and belly with each breath.
If you notice you are thinking, just bring your attention back to watching your breath.