Sit in a comfortable and firm position, with the back straight, the eyes closed and a light smile in the expression. Quieten the body, mind and emotions.
Follow the flow of your thoughts in your mind as if you were watching a movie. Let them come and go. Contemplate them and notice that you are not your thoughts or mind. Begin to settle your thoughts on your breath. Focus on the inhalation and exhalation, without interfering with your breath. The respiratory movement should become almost imperceptible. Concentrate.
Now, add sounds to the delicate rhythm of your breath: when you exhale, mentalize the syllable HAM, and, as you inhale mentalize the syllable SA. HAM, while exhaling, and SA while inhaling.
Stabilize your consciousness on the sounds: HAM ... SA ... HAM ... SA …HAM ... SA ... focus and meditate.