Place your hands at the base of your ribs with your thumbs pointing towards the small of your back.
Take a deep breath in using your diaphragm, so that your ribs move out into your hands.
Now breathe out slowly allowing your ribs to drop and sink downwards.
It is important to breathe using your ribs and upper stomach muscles.
Use your lower stomach muscles for stabilising your lower back.
Keep your neck and shoulders relaxed and make sure your shoulders do not rise upwards as you breathe.