Whistling has many health benefits, including boosting lung strength, changing circulation, relaxing, and stimulating the Vagus nerve (by puckering the lips). The nerves in the tongue activate the higher glands such as the thyroid or parathyroid.
The Practice
Pucker the mouth and concentrate on the third eye point. Inhale, making a high-pitched whistle. Exhale through the nose.
Variation: Inhale through the nose and exhale with a whistle through the lips. Listen to the high-pitched sound as you breathe.