Meditation  is  simply a question of being. You just quietly  sit,  your body  still,  your speech silent, your mind at  ease,  and  allow thoughts to come and go, without letting them play havoc on  you. If you need something to do, then watch the breathing. This is  a  very  simple process. When you are breathing out, know  that  you are  breathing  out.  When  you breath  in,  know  that  you  are breathing  in, without supplying any kind of extra commentary  or internalized mental gossip, but just identifying with the breath.  There is no particular point on the  breath on which you need to focus, it is simply the  process of  breathing.  Twenty-five percent of your attention is  on  the breath and seventy-five percent is relaxed. Try to actually identify with the breathing, rather than just watching it.You sit quietly and let all thoughts and concepts dissolve. It is like when the clouds dissolve and the mist evaporates, to reveal the clear sky and the sun shining down. When everything dissolves like this, you begin to experience your true nature, to “live”.

Sogyal Rinpoche, Essential Advice on Meditation