Yesterday, I experimented with inhaling on the odd number and exhaling on the even one. For example, inhale 75, exhale 74. Inhale 73, exhale 72. I kept doing that until I reached zero. Typically, I “lose count” and must start over at “Inhale 75.” After several tries, I can maintain the count until I reach zero. “Breath Counting” is a “concentration practice” that helps us focus our minds. It also helps us develop a “moment-by-moment” awareness of what’s going on in our body/mind.