Most schools and systems of meditation begin with the most fundamental aspects of life, breathing. Breathing is not only our source of life and energy, it can also be a vehicle for reuniting with the truth and beauty of present reality.
Meditation is not, as many misunderstand, escape from reality or transcendence of mundane experience. Meditation rather is a return to and coalescence with reality. And there is nothing more immediate and transient than breath. It is constantly coming and going just as life is constantly in flux. Perception and awareness of our breathing is therefore the beginning of our reunion with the flux of life.
Meditative breathing should be long and deep, not erratic or hasty. Air should flow deep, causing the lower abdomen rather than the upper chest to expand. Deep abdominal breathing is man's natural state of breathing, as can be observed by watching a sleeping child. As they inhale, their chest's don't expand and contract, their bellies do. Many speculate that this is one of the reasons for their incessant energy and vitality. We too can relearn this childlike vitality through simple breathing exercises.
The fundamental principles of proper meditative breathing are relatively few. You ought to be in a comfortable and relaxing environment. Your back should be straight and body in a position so as to allow for abdominal expansion, regardless of whether you are standing, sitting in a chair, or reclining on the floor. Hand and leg position is relatively insignificant at first.
What makes breathing exercises also meditation is the degree to which you are aware of your breath. There is a fine line however between forced breathing and awareness, and it's a subtle difference that will eventually be learned with experience. Meditation should not be forced concentration on our breath. Our minds should follow our breathing as it draws itself long and deep into the abdomen, and slowly back out. After a time your awareness will expand to be able to follow more than your breath, but also your body feeling, sounds, sights, and thoughts with equal acuteness and inclusiveness.
As all who attempt this will quickly discover, the mind will wander as soon as we become comfortable with the exercise. This is ok. It is not to be forcibly avoided. As your mind wanders, remain aware. Watch your thoughts without judgment and you will find they dissolve on their own, while at the same time allowing you an honest look at yourself. When your distracting thoughts dissolve naturally, simply look back to your breath, and begin again to reconnect with the life-force filling your body. In such a way are breathing and meditation one and the same, and the source for reunion with the truth and beauty of life.