There is no purpose or goal in this meditation.
It is to experience what it is like simply to “sit”.

Decide on the amount of time you will meditate.
In the beginning, 10 minutes is very good. Maybe set a timer.

Find a place where there will be no disruptions: phone, people, etc..
A blank wall is ideal.

Sit in a pillow on the floor, about 4 feet from the wall, facing it.
Legs crossed, need not be in lotus or half-lotus.
Knees should touch or nearly touch floor.
Back straight.
Place open hands together, left palm over right palm, palms up, thumb tips touching.
Place hands in your lap, or just below navel.
Eyes are half-opened, with slightly downward gaze. Head remains erect.
Look at the wall with defocused eyes.
This is the basic posture.

All you do is:
Place your mind in the palm of your left hand. You can imagine it as a ball.
If you become distracted, gently come back to this focus.
Breathe normally. Count your breaths, on inhalation or exhalation. Pick one.
Count breaths from 1 to 10, then repeat over and over.
If you loose track of counting, simply start again at 1.

If thoughts come into your mind, gently return to your focus of mind in your palm and counting breaths.

When the time is up, get up. Return to normal consciousness.