[MichaelGG]

Thanks. I find that when I focus on counting my breaths, I immediately start visualising the numbers. They get painted. Or flipped around in 3D. If I pay attention to breath, then it, too, takes on all sorts of stuff. A whistle-type breath might make me see a cliff with wind blowing by it, and then that'll trigger memories. I can't seem to get passed even 3.

[seren]

This is expected, if you are freeing some of your attention and focusing on your breathing, intrusive thoughts will likely arise. Don't get discouraged or angry about your lack of attention, just refocus "gently" on the breathing. And just keep going. With some practice, it becomes easier to stay on the breathing. The goal is not suppress or ignore those intrusive though anyway.

[KingMob]

In theory, anything can be the subject of attention. But at least at first, it's best to practice sticking with one thing, to build your focus.

As a pragmatic matter, if the counting is distracting, try paying attention to the breath without it.

Likewise, if the breath itself is problematic (something I'vep ersonally wrestled with), try another anchor: full-body awareness, or just listening.