For beginners, lying down to practice breathing is very helpful. The important thing is to guard against making too much of an effort: too great an effort can be dangerous for the lungs, especially when the lungs are weak from many years of incorrect breathing. In the beginning, the practitioner should lie on his or her back on a thin mat or blanket, the two arms loosely at the sides. Don't prop your head on a pillow. Focus your attention on your exhalation and watch how long it is. Measure it slowly by counting in your mind: 1, 2, 3. . . After several times, you will know the "length" of your breath: Perhaps it is 5. Now try to extend the exhalation for one more count (or 2) so that the exhalation's length becomes 6 or 7. Begin to exhale counting from 1 to 5. When you reach 5, rather than immediately inhaling as
before, try to extend the exhalation to 6 or 7. This way you will empty your lungs of more air. When you have finished exhaling, pause for an instant to let your lungs take in fresh air on their own. Let them take in just as much air as they want without making- any effort. The inhalation will normally be "shorter" than the exhalation. Keep a steady count in your mind to measure the length of both. Practice several weeks like this, remaining mindful of all your exhalations and inhalations while lying down. (If you have a clock with a loud tick you can use it to help you keep track of the length of your inhalation and exhalation.)