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

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.