In addition to finding an appropriate position, meditation requires that you pay attention to your breathing. Breathing is an automatic function you perform thousands of times each day without much thought.
Most people breathe using muscles from their chest and upper body. These breaths are often pretty shallow. In order to breathe properly for the purposes of good health and meditation, you’ll need to focus on breathing a different way.
For meditation, we use diaphragmatic breathing. This is breathing that comes from the belly area of the body. As you breathe, think of pushing your belly button out as you inhale and pulling it in as you exhale. This will allow you to take deep, relaxing breaths.
If you have ever taken singing lesson (as I did many, many moons ago!) you will get the hang of this pretty quickly.  If not, just keep focusing on your belly button and make sure you are breathing all the way through.
The best way to do this may be with counting when you breathe so that you have consistent, rhythmic breathing that leads to relaxation. Try using a count of five. Breathe in for a count of five and exhale a count of five.
Just as it is with your meditation position, you should make sure that your breathing is comfortable. If you’re uncomfortable, you won’t be able to free your mind for meditation. If you’re distracted, then you’re not doing it correctly.
I can’t say this enough – focus on your breathing first and the rest will follow.