4. Now, give your full attention to counting. Do not try to regulate your breathing; let your body regulate the depth and rate. Inhale, then as you start to exhale think "1." As you start the next exhalation, think "2." Continue up to 4, then start over with 1. You may think "and" during each inhalation if that helps to keep your attention on counting. Do not focus on the breathing itself. Focus on counting, but coordinate the count with exhaling.