Be seated in a comfortable position, or lay down on the floor. Place your left hand on your chest and right hand on your belly. Close your eyes and relax.
Inhale filling your belly with breath, sensing the expansion of breath in your right hand. Continue the inhalation into the chest, feeling the expansion of breath through your chest in your left hand. Exhale and feel the descending of breath through your chest, then the descending of breath through your belly. Repeat using the inhalation to expand the belly and then the chest, and using the exhalation to release the chest and the belly.
Continue the exercise for 1-3 minutes, sensing the synchronicity of the rising and falling of breath through the belly and chest.