Lie on your back with legs and arms apart. Feet to side, palms up. Release lower back to the floor. Close eyes. Place one hand on your upper chest and the other hand on your stomach. Inhale, taking a deep breath from your abdomen as you count to three. As you inhale you should feel your stomach rise. The hand on your chest should not move. After a short pause, slowly exhale while counting to three. Your stomach should fall back down as you exhale. You can say a phrase as you exhale, such as "calm." Continue this pattern of rhythmic breathing for 5 to 10 minutes until you feel relaxed.