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How do you practise Mindfulness of Breathing?

You would follow this easy steps: the four Ps: place, posture, practice and problems. First, find a suitable place, perhaps a room that is not too noisy and where you are not likely to be disturbed. Second, sit in a comfortable posture. A good posture is to sit with your legs folded, a pillow under your buttocks, your back straight, the hands nestled in the lap and the eyes closed. Alternatively, you can sit in a chair as long as you keep your back straight.
Next comes the actual practice itself. As you sit quietly with your eyes closed you focus your attention on the in and out movement of the breath. This can be done by counting the breaths or watching the rise and fall of the abdomen. When this is done, certain problems and difficulties will arise. You might experience irritating itches on the body or discomfort in the knees. If this happens, try to keep the body relaxed without moving and keep focusing on the breath. You will probably have many intruding thoughts coming into your mind and distracting your attention from the breath. The only way you can deal with this problem is to patiently keep returning your attention to the breath. If you keep doing this, eventually thoughts will weaken, your concentration will become stronger and you will have moments of deep mental calm and inner peace.