This is a wonderful and incredibly grounding breathing exercise.
Lie on your bed or on the ground in a quiet and calm space.
Have a small pillow under your head to raise it slightly off the ground.
Bend you knees so that your feet are lying flat on the ground and your knees are in the air.
Place one of your hands on your heart, and the other just below your stomach - on your tantien. Either hand can go in either place - see what is most comfortable for you.
Now just breathe as normal but more slow, breath in, breath out. As you are doing this feel your weight drop down into the bed or the ground.
Continue to breath in this fashion feeling all the negative emotions drop down - as if you are sending them down the anchor chain - away to the bottom of the ocean.
As you breath listen to what is happening around you. Be aware of the sounds. When you hear something, say a bird, just send a note of gratitude for the existence of that creature and let it go.
Continue breathing in this manner until you are feeling totally relaxed and refreshed.