Kylark is explains it thusly:
Sit in an alert but not uncomfortable position. I sit in a chair, feet flat on the floor, palms on my lap, facing east.
Set a timer for the amount of time you’d like to meditate. I recommend 12-15 minutes if you’re just starting.
Close your eyes.
Pay attention to your breath.
Notice your thoughts and sensations as they arise, but let them go. If you notice your mind wandering or your body becoming uncomfortable, silently name those states (‘thinking,’ ‘itching’) and gently return your attention to your breath.