Some folks avoid breathing exercises because of religious limitations . . . but this is a safe effective exercise which involves no complicated suspension of breath.
Sit erect with a straight spine cross legged on the floor or in a chair. Close your eyes and with the eyes closed look at the spot right between your eye brows. Exhale deeply. Using your thumb or forefinger depress the right nostril so that it is closed. Now inhale fully through the left nostril, open the right nostril and close the left nostril in the same way you previously closed the right nostril. Exhale through the right nostril. Inhale through the right nostril and switching which nostril is held closed, exhale through the left nostril. Now your back at the beginning of the cycle. Continue the exercise. In just 3 minutes you can totally tranform your state of mind (a timer is helpful, but glancing at a clock is ok to). Inhale deeply through both nostrils to finish. Exhale and open your eyes. Enjoy!
After some daily practice you can add a minute per day building the practice up to 31 minutes.
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Standard Yoga breathing exercise