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There are many different kinds of meditation techniques. The following is for floor seated meditation called "counting the breaths" in Soto style Zen.
Let us begin with posture. You should choose a zafu (meditative pillow) filled with kapok or buckwheat hull. A kapok filled zafu provides a firmer zafu which is conducive for longer meditative periods. The buckwheat filled zafu provides a softer zafu, sort of like sitting on sand. Some people prefer the buckwheat. If you have a hardwood floor you might want to consider a zabuton. A zabuton is a large square mat that you place the zafu in the center of. This will provide comfort for your ankles.
You should sit slightly forward on the zafu so your legs rest on the ground. The zafu will help keep your back straight. The best position for your legs in the beginning is the "Burmese" posture where both knees are on the ground and the calves are lying next to one another.
Your hands should rest comfortably in your lap, left hand in the right with the thumbs gently touching together. The thumbs should make a straight line, not pointing up or slumping downward. We say "No peaks or valleys". This is the "Cosmic Mudra".
Your back should be straight, not ramrod, but in a relaxed position. Keep your head straight. Do not allow you head to fall forward, which will cause saliva to fill in your mouth and make you continually swallow. Do not allow your head to tilt back because this will encourage daydreaming. Keep the eyes slightly closed, where you can still see but you will not have to blink. Mouth is closed. Breathing is done in and out through the nose....
Next: Where to put the mind..