Step 1: Ready
Sit upright and comfortable.

Step 2: Arriving at the real world
Start the timer for one minute and just be.

In other word, just be with whatever you are now experiencing whether you like or dislike. No need to chase what you like or runaway from what you dislike. No need to react or even try to change it. No need to gain or eliminate. No need to think or try not to think. No need to believe or disbelieve. No need to force your breath. No need to do anything. Nothing needs to be done. Just be.