The attitude toward the breath in meditation is to become the breathing. Try to identify completely rather than watching your breath or just observing the process of breathing. You are the breath; the breath is you. Breath is coming out of your nostrils, going out and dissolving into the atmosphere, into the space. You put a certain energy and effort toward your awareness of that. Then, as for in-breathing, should you try to deliberately draw things in? That's not recommended here. Just boycott your breath; boycott your concentration on the breath. As your breath goes out, let it dissolve. Just abandon it, boycott it.
From Smile at Fear: Awakening the True Heart of Bravery, available now only from Shambhala Publications.