Arms and legs relaxed and the palms turned up. It is best to lie in a warm comfortable spot. Develop a space where you will practice on a regular basis. It is good to practice in the same space so your mind will begin to develop habits of relaxation just by being in the space.
Activate the breathing muscles
Lightly contract the muscles of the pelvic wall (see photo) by pulling them to your feet. (This will take some practice). Also lightly depress your pelvic bones together and to the ground. This activates our transverse abdominal muscles. It is important to lightly depress the muscles just between the pelvis bones to the ground as they fire the large muscle that surrounds our midsection. This muscle forces the diaphragm to automatically contract creating a vacuum to pull air into the lungs.
Nose breathing only
Slowly and deeply inhale through the nose filling the chest up with as much oxygen as you can. As you fill the lungs up with air the muscles between the ribs will fire and move the ribcage toward the chin. The last muscles that fire are the scalenes located at the sides of your neck. These muscles lift up the first ribs filling the lungs as much as possible.
Count your breath to control your mind
As you are slowly breathing through the nose count your breath in your mind. Most people will begin with a breath count that is lower than 10 seconds. Our goal is to increase the amounts of oxygen we bring into the lungs increasing the amounts of oxygen flow to the muscles and all cells. The in-breath is work like training our muscles as if you were going to the gym.
Breathe out through the nose
At the end of your inhale slowly breathe out through the nose letting the breath exit the lungs how it wants. No pushing or controlling.
Actively relax your body to the ground
As you breathe out scan your body with your mind to find any areas that you are unconsciously holding off the ground. Tell your muscles to relax in that part of the body. Most of us will still hold our bodies off the ground even though we are lying down.
Practice for a few minutes each day. Our body will learn a new state of relaxation and incorporate that into our daily patterns and your breathing pattern will become slower and deeper.