This is not a difficult exercise. In just a few minutes you can realize the fruit of meditation. Breathing in and out is very important, and it is enjoyable. Our breathing is the link between our body and our mind. Sometimes our mind is thinking of one thing and our body is doing another, and mind and body are not unified.
Conscious breathing is an important bridge.
To me, breathing is a joy that I cannot miss. Just breathing and smiling can make us very happy, because when we breathe consciously we recover ourselves completely and encounter life in the present moment.