The detail and explanation behind the breath and these techniques are more technical and dealt with in a separate article. The emphasis now is to follow and practice. Make it regular and you will understand through direct experience.
Opening set-up:
BI-Ratio Breath build-up
Note: we are not taking full deep breaths. Rather at a level a bit beyond a normal inhale. If you start with taking big inhales you can trigger an anxiety effect and exacerbate your stress. We will, however, elongate the exhale which has both a calming effect with improved nervous stability. Follow on:
BI-Ratio: 1 (inhale) to 1 (exhale), 1:1, grows to 1 (inhale) to 2 (exhale), 1:2
Breath length: most important is the ratio is kept intact. The length above is a standard recommendation that most people can follow. However you may need a shorter inhale (but keep the ratio) or perhaps 3 seconds is too short and instead go for 4 or 5 seconds, within ratio
Conclude
After your last exhale of 6 seconds drop any effort to consciously breathe. Allow your breath to be free. Watch it. This is easy to keep at or under 10-minutes so you could be here for 2 minutes, a very nice two minutes. Or just be here without any clock watching or time-keeping let the experience flow its course. When the urge to be done arises either get up smoothly and get on with the next activity or give yourself a nice laying down relaxation (savasana or nidra form).