This exercise is simple, takes almost no time, requires no equipment and can be done anywhere.  Although you can do the exercise in any position, sit with your back straight while learning the exercise.

Place the tip of your tongue against the ridge of tissue just behind your upper from teeth, and see it there throughout the exercise.  You will be exhaling through your mouth around your tongue; try pursing your lips slightly if this seems awkward.

• exhale completely through your mouth, making a whooshing sound.
• close our mouth and inhale quietly through your nose to a mental count of four.
• hold your breath for a count of seven.
• exhale completely through your mouth, making a whoosh should to a count of eight.

This is one breath. Now inhale again and repeat the cycle.