These are the following steps for Breath meditation :-

• Sit in Sidhhansan. Hands on knees, eyes closed.
• Perform simple Vivekananda pranayama, or Anulom Vilom. for 10-15 counts and attain Kumbhak. Keep breathing again and get into Kumbhak again – repeat.
• While breathing slowly bring your attention to your breathing.
• Do not move, be still, focus just on breathing nothing else.
• Slowly, you shall find breathing is getting bit lesser. The stillness of body and your attention on breathing is so much that body does not need much oxygen.