I'd be happy to guide you through a meditation on breathing. Find a comfortable position, either sitting or lying down, and close your eyes if it feels comfortable for you. Let's begin:

1. Take a moment to settle into your body and bring your attention to your breath. Notice the natural rhythm of your breath, without trying to change it in any way. Simply observe the sensation of each inhale and exhale.
2. Now, bring your focus to the sensation of the breath entering and leaving your nostrils. Notice the coolness of the air as you inhale and the warmth as you exhale. Feel the gentle flow of the breath as it moves in and out.
3. As you continue to breathe, let go of any thoughts or distractions that arise. If your mind starts to wander, gently bring your attention back to the breath. Imagine that with each exhale, you're releasing any tension or stress from your body and mind.
4. Take a deep breath in through your nose, allowing your abdomen to expand fully. Pause for a moment at the top of the breath, and then exhale slowly through your mouth, completely releasing the breath. Feel the sensation of letting go with each exhale.
5. Now, let's bring your attention to the rise and fall of your abdomen as you breathe. Place one hand on your belly, just below your ribcage. As you inhale, feel your abdomen rise, expanding with the breath. And as you exhale, feel it gently fall back down. Let your breath guide the movement of your hand.
6. As you continue to breathe, imagine that with each inhale, you're drawing in a sense of calm and relaxation. Visualize this peaceful energy filling your body with each breath, spreading to every cell, and releasing any tension or discomfort.
7. If your mind starts to wander again, simply acknowledge any thoughts or distractions that arise, and then let them go. Bring your focus back to the sensation of your breath, the rise and fall of your abdomen, and the feeling of relaxation flowing through your body.
8. Continue to breathe deeply and mindfully for a few more moments, enjoying the sensation of being fully present in the here and now.
9. When you're ready, gently bring your awareness back to your surroundings. Wiggle your fingers and toes, and slowly open your eyes.

Remember, you can return to this guided meditation on breathing whenever you need a moment of peace and relaxation. Embrace the power of your breath to anchor you in the present moment and cultivate a sense of calm within.