This is a great practice to help you focus. You can choose words like "just this" , "in out" , "calm ease" or whatever serves you in this moment, to match with breath to elicit your relaxation response, the complete opposite of the stress response. Twice a day for 10 min will increase your body's ability to counteract the daily wear and tear on your body from stressors and demands of life. The single focus also trains your mind to gently release thoughts that may not be helping you and redirect them toward thoughts and actions that can help you move toward your true goals in life. You don't need a special place, clothes or time. Just find a safe spot, sit comfortably and listen. Earphones are great if you have them.