Physiologically, breathing is a part of a body's Autonomic Nervous System. Autonomic implies "independent" of the control of the conscious mind.
How beautifully unsettling it is that something lives best if you leave it alone.
So I observe - every inhalation, every exhalation, and the spaces in between, because each breath is unique if you release into its subtlety. It comes and goes as it wishes, stays as long as it desires, and lends a white backdrop to the undulations of my mind.
I step out of the way and let my breath improvise, as I'm there for it every moment, witnessing it. I'm tangoing with my breath... I'm dancing yoga.