Article in English: It is probably easier for you to initially practice abdominal breathing while lying down. However, as you get better at the activity it might be more efficient to do so while sitting. If you can do deep breathing exercises sitting, you'll be able to do so while out of your house. This might be more convenient as you can practice during downtime at work. Sit down in a comfortable, firm chair. Keep your knees bent and your shoulders and neck relaxed. As you are mastering abdominal breathing, it helps to position your hands so that you can feel and track your breaths. Place one hand on your chest and another hand on your lower stomach. Your hands will help you tell if you're breathing correctly. Once you're seated with your hands in the right position, you can begin breathing. Inhale and exhale, and focus on the position of your hands as you do so.  Inhale through your nose, making sure the hand on your lower stomach rises while the hand on your chest remains relatively still. Inhale until you cannot take in any more air comfortably.  Contract your stomach muscles to exhale, breathing out through pursed lips or through your nose.  Continue this exercise for about 5 to 10 minutes.

Summary in Chinese:
坐下。 将双手放在正确的位置上。 吸气呼气。