POSTURE: It helps to understand why correct posture is essential in meditation. All types of meditation practices share a common posture philosophy. It doesn’t matter if you sit in the full lotus position or on a chair; the spine always needs to be elongated and straight, straight as a stack of coins is said. If you can imagine a rod going through your head down to your bottom, then you are sitting correctly. If on a chair, do not lean against the back of the chair too much. Hands can rest in your lap or on your knees. Push shoulders slightly back. Slightly tuck in your chin. Relax your jaw and place the tongue somewhat against the roof of your mouth. Some people close their eyes. Keeping your eyes open and half-focussed is probably better as it helps connect to the world around you. Keep your feet firmly on the ground. 

BREATHE slowly in and out through your nose, as deeply as you can manage without forcing. The idea is to establish a strong, even and natural rhythm. Initially, it may help you to count your breaths. Count from one to ten. Most probably, your mind will interrupt and distract you. Just start over again. Once you have learned a breath count, you can try imagining the air entering and leaving your body. Breath is the current connecting body and mind. The slower the breath, the longer the life has been stated. Concentrating on breathing helps to stay in the moment. Your mind may be contemplating the past or projecting into the future. Your breath is always NOW.