From Majjhima Nikaya - 118, of the Theravadan Buddhist Sutta Pitaka. The 16 different steps of meditation are said to be equally as useful for beginners as they are for experienced meditators :
[1] Breathing in long, he discerns, 'I am breathing in long'; or breathing out long, he discerns, 'I am breathing out long.'
[2] Or breathing in short, he discerns, 'I am breathing in short'; or breathing out short, he discerns, 'I am breathing out short.'
[3] He trains himself, 'I will breathe in sensitive to the entire body.' He trains himself, 'I will breathe out sensitive to the entire body.'
[4] He trains himself, 'I will breathe in calming bodily fabrication.' He trains himself, 'I will breathe out calming bodily fabrication.'
[5] He trains himself, 'I will breathe in sensitive to rapture.' He trains himself, 'I will breathe out sensitive to rapture.'
[6] He trains himself, 'I will breathe in sensitive to pleasure.' He trains himself, 'I will breathe out sensitive to pleasure.'
[7] He trains himself, 'I will breathe in sensitive to mental fabrication.' (Feeling and Perception.) He trains himself, 'I will breathe out sensitive to mental fabrication.'
[8] He trains himself, 'I will breathe in calming mental fabrication.' He trains himself, 'I will breathe out calming mental fabrication.'
[9] He trains himself, 'I will breathe in sensitive to the mind.' He trains himself, 'I will breathe out sensitive to the mind.'
[10] He trains himself, 'I will breathe in satisfying the mind.' He trains himself, 'I will breathe out satisfying the mind.'
[11] He trains himself, 'I will breathe in steadying the mind.' He trains himself, 'I will breathe out steadying the mind.'
[12] He trains himself, 'I will breathe in releasing the mind.' He trains himself, 'I will breathe out releasing the mind.'
[13] He trains himself, 'I will breathe in focusing on inconstancy.' He trains himself, 'I will breathe out focusing on inconstancy.'
[14] He trains himself, 'I will breathe in focusing on dispassion [literally, fading].' He trains himself, 'I will breathe out focusing on dispassion.'
[15] He trains himself, 'I will breathe in focusing on cessation.' He trains himself, 'I will breathe out focusing on cessation.'
[16] He trains himself, 'I will breathe in focusing on relinquishment.' He trains himself, 'I will breathe out focusing on relinquishment.'
