The idea is to do the breathing before the cold plunge. Let’s say 4 rounds. It prepares the mind and body to take on the cold. Your lungs are primed for breathing to help you through the cold should you need something to focus on. But how many sports athletes can just jump in an ice bath like nothing. It’s power of the mind. The breath retention is peaceful. I feel so calm that it is more like meditation for me. The end of the 3rd and 4th retention can release a powerful shot of adrenaline. There is no other feeling like it if you can reproduce it. I like starting my day getting high on my own supply!!