A quiet place to sit.

Sit somewhere you won't be interrupted. Spine upright, shoulders soft, hands resting wherever they're comfortable. Close your eyes, or let your gaze rest low and unfocused.

Bring your attention to the breath, not controlling it, just noticing it. In. Out. When your mind wanders, and it will, repeatedly, that's not a failure. Just notice where it went and come back to the breath. That noticing and returning is the practice, not a distraction from it.

There's no state to achieve. A session where your mind wandered forty times isn't worse than one where it wandered twice. Begin when ready, and let the bell tell you when to stop.