No, you do not need to do all the steps. In fact, you will sometimes find versions of this method written down that do not include references to the counting or breathing, just listening to the sounds. The steps above are the most comprehensive version of this shifting method we could find. With the full instructions, you can pick and choose what works for you. If you find a simpler alternative with just listening is better, then go for it. You can always tailor any shifting method to suit your personality and goals.