When doing this second morning practice you can either sit on the floor in the lotus position or lay on the bed. Try to find your heart pulse on a part of the body where its easier for you. Count 7 pulses and, on seventh, inhale and exhale deeply with the mouth open. From this moment onwards, you should breathe   through the nose, trying to take all the air into the lower abdomen. Inhale at the count of  7 pulses and exhale at the count of another 7 pulses , repeating the same breathing 7 times (cycles).

Optimally, during the first month you should breath with your  belly, the second month with  the diaphragm and the third in the chest.