1. Sit in any meditative posture
If you can't sit in any cross-legged postion you can sit in a chair or any other comfortable position. Keep your spine and head straight. Rest your hands on the knees or keep them in your lap.
2. Close your eyes and become aware of your natural breathing
Simply observe your natural breathing. Do not try to alter the pace in any way. Let your breath assume a steady and enjoyable rhythm.
3. As you inhale mentally say "So"
( सो )
Remember, you should be chanting it mentally. Your lips or tongue shouldn't move while chanting. You aren't chanting the mantra vocally.
4. As you exhale mentally say "Ham"
( हं )
The process is same as above except that you are synchronizing exhalation with mental recitation of "Ham".
5. Continue chanting the SoHam mantra with each breath as long as you want
Continue as long as you want. Recommended duration for beginners is 108 breaths (or equivalent time). Remember, inhalation is "So" and exhalation is "Ham". One breathing cycle is one mental recitation of SoHam.
6. Stop chanting the SoHam ( सोऽहं ) mantra
Once you complete the desired duration of the practice, stop the mental chanting of SoHam mantra but remain aware of your breathing.
7. Become aware of your surroundings and open your eyes
With eyes still closed, become aware of your surroundings. Then gently open your eyes.