This is an important one, for the basics. Not only does it go in detail into how to sit and breathe, but it has actually three different methods (including the one focusing on the breath). So you can alternate or choose what is easiest for you, or bring some variety into the game (and it is also interesting to compare and experience how they work differently (or not) and what kind of result they each yield). If you are interested in any of this, but it still seems to be too difficult at first, you might actually begin with this even more basic method.

Resting (from MAH01: Mahamudra 01:12:35.00 - 01:33:21.00) (download into iTunes)

On a personal note, I have always found meditation practice extremely difficult. And, Kalu Rinpoche, my teacher, always encouraged us to go right to the heart of the matter. He was not interested in getting lost in some of the complexities of meditation practice, or different kinds of meditation practice. He always just went straight for the heart, straight for the essence.

But, I wasn't able to do that. And part of me really wanted to meditate resting on the breath. Whenever I asked Rinpoche, if I could just meditate resting on the breath. He would always say to me: There is no breath in the bardo. There is no breath after you die. So why are you waisting your time? And he was quite right.

But, in all honesty, it wasn't the most helpful thing to me. Because I did not have the capacity. So I meditated on the breath anyway. Felt terribly guilty in doing so. Because it was all I could do. I had my own difficulties. It was all I could do.

So, do what you actually can do.

Pith instructions:
Don't pursue the past,
don't entertain the future,
dont think about the present,
just rest.
Body like a mountain,
breath like the wind,
mind like the sky.