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A guided meditation on practicing gratitude: 1. Find a comfortable seat that allows you to feel both calm and alert. Sit on a pillow, cushion or chair; put your back up against a wall if it is helpful to maintain a tall spine. 2. Breath easily in and out of the nose, without trying to manipulate the breath. 3. Close the eyes softly from top to bottom, or pick a gazing point on the wall or floor in front of you - something that allows the eyes to remain relaxed.