You want to be sitting up straight in a comfortable position. Once you are here, you want to let your eyes have a soft gaze about five to six feet in front of you; kind of away, but down. From here you want to free your thoughts.
Time is so precious and if you are not doing what you want to be doing, then stop for a moment, assess, and think about how you are going to get where you want to be at that time in your life.