1st
  Take three or four really really deep breaths slowly and
  comfortably.  Fill the lungs and let all the air escape
  on the exhale (through the nose not the mouth).  Shamans
  like to bring the toungue to a point in the mouth to
  where it is not touching the inside of the mouth for an
  added effect.

2nd
  Let your eyes almost close but not quite, just enough
  open that you can still see in front of you.  Then 
  start your gaze your feet should be flat on the floor
  and not crossed. Hands should be at your side or in your
  lap, head and neck should be straight as possible and
  supported by a pillow or whatever, that is comfortable.
  I use a candle placed directly ahead and slightly above
  eye-level.

3rd
  Allow yourself to go to that place that is silent, the 
  place inside self that is silent.  Some call this clearing
  the mind, I call it the power of silence.  Stoping the 
  internal dialog is what Carlos Casteneda called it.
  Both are correct use whatever works for you.

4th
  You must let yourself go with it, you will not fall. Surround
  yourself with the thought of the christ, the source of all
  things, and then you will be able to pick and choose what the
  announcer on the tape has to say and what you will experience
  or what you dont want to experience.  You are the creator of
  this experience not the person on the tape.