Start with tilting the head back and pitching the voice at your 'low' normal 'talk' pitch:
Inhale: SNORRRRRRRRRRR (trattling septum and 'creaking' the trachea (breathing tube)
Exhale: VERY back-of-throat HREEEEEEEE (keep smiling) gargling a French 'R'
Try to feel for the place in the mouth where you can resonate a Full Circle SNORE-GARGLE-HREE as far down into the chest as possible (very low pitch).
By 'Full Circle' I mean that sound remains the same on inhale and exhale - sort of "a circular, very deep, almost subvocal" "hreeeee"
The eye position is "at attention," as it might be named in the military. The eyes are looking very close, such as the tip of the nose.
Also, CLICK HERE for an updated explanation and anatomical chart.