Proper Steps:
Lie flat on your back with your feet elevated on a bench
Place one hand on your naval and the other on your chest
Inhale slowly and deeply, 'pulling' the air in with your naval
Your naval hand should rise first, followed by your chest hand
Fill your lungs completely, and 'retain' the air for a couple seconds before exhaling
Exhale completely by simply 'letting the air go', allowing your chest hand to fall before your naval hand
and retain for a couple seconds
Repeat until fully recovered