1. Sit comfortably and remain still
2. Fix your gaze slightly downward
3. Breathe naturally and deeply
4. When breathing in, notice that you are breathing in. Think "I am breathing in"
5. When breathing out, notice that you are breathing out. Think "I am breathing out"
6. Engage in this breathing meditation for at least five minutes. Whenever your mind wanders from noticing your breathing, think "imagining" or "remembering" or "planning", etc. and return your focus to your breath.

This is one of many ways to meditate.