1. Sit or lie in a comfortable position and place the tip of your tongue just behind your upper teeth. Exhale through your mouth, making a gentle whoosh sound.
2. Close your mouth and inhale quietly through your nose for a count of 4. Then hold your breath for a count of 7.
3. Finally, exhale through your mouth (making the whoosh sound) for 8 counts.
4. Inhale and repeat the cycle 3 more times.