From the chapter "Sitting Meditation" in Wherever You Go, There You Are by Jon Kabat-Zinn:
It is best to keep things simple and start with your breathing, feeling it as it moves in and out. Ultimately, you can expand your awareness to observe all the comings and goings, the gyrations and machinations of your own thoughts and feelings, perceptions and impulses, body and mind. But it may take some time for concentration and mindfulness to become strong enough to hold such a wide range of objects in awareness without getting lost in them or attached to particular ones, or simply overwhelmed. For most of us, it takes years and depends a good deal on your motivation and the intensity of your practice. So, at the beginning, you might want to stay with the breath, or use it as an anchor to bring you back when you are carried away. Try it for a few years and see what happens.
^z - 2009-05-19