This breath can be practiced in bed for 3 minutes when you first wake up. You may find it easier then to use a 4 step inhale and count of 4 exhale.

This is a perfect meditation practice to compliment the meditation of the Bodhisattva; where you inhale the suffering, misery, pain, corruptions of humanity, transform them within the inner ocean and exhale compassion, love, peace and kindness.