While we may think that we already know all there is to know about breathing - in, out, in, out, repeat until death, right? - you'd be amazed at how often we forget to do it and do it right. The only thing tricky about meditation is the fact that it's so simple. You sit quietly. (No you don't have to sit ramrod straight with your hands in classic "ohm" position.) You focus inward. You breathe deeply. That's it!