Get into an upright and comfortable posture. Dim the lights a bit, or shut them off completely to help you focus better. You don't need to sit in the lotus position or on the floor!! Sit on a comfy chair or on your bed.
Start a timer for 10 minutes
Close your eyes.
Bring your attention / focus to your breath.
This is what meditation is all about, and this is what makes meditation both difficult
Close your mouth and focus entirely on your breath as it enters and leaves your nose.
You can focus on any element of your breath that you want — from how the air feels as it enters and exits your nose, to how the air feels as you inflate and deflate your lungs, to the sensation under your nose as you breathe in and out, to the sound you make as you breathe. Don't force your breathing here — just breathe naturally and observe your breath without thinking too much about it.
Don't think. This is the hard part. Don't analyse your breath; just bring your attention and focus to your breath, without thinking about it or analysing it.
When your mind wanders, and it will, gently bring your attention back to your breath once you realise that your mind has wandered. You may not realise it at first that your mind has started thinking again, but when you do, gently bring your attention back to your breath.
Don't be hard on yourself during this stage. Just gently bring your attention back.
Continue until your timer sounds.
When you start meditating go for once a day for 10 minutes. Increase the time as you find the time evaporates quickly.