Based upon the heart coherence exercises.
This exercises ask you to breath in and out very calmly (one complete cycle every 10 seconds) during 5 minutes. The arrangement of this track completely follows this and breathing along with the track should help you with the exercise.

Heart Coherence Exercise

Recorded, mixed and mastered by Nyul.

Free download at https://nyul.bandcamp.com/album/floatfall-20

Floatfall 2.0

Nyul is an electronic media project.

I also have an EP out: https://idmfnetlabel.bandcamp.com/album/when-the-path-fades-idmf044

Contact: nyul.contact @ Gmail