The eyes are somewhat open and the gaze rests gently on the floor in front of you about four to six feet away.
Hands rest on the thighs, facing down. The eyes are somewhat open and the gaze rests gently on the floor in front of you about four to six feet away. If you are closer to the wall than that, let your gaze rest on the wall wherever it lands as if you were looking out that far. The gaze is not tightly focused. The idea is that whatever is in front of you is what's in front of you. Don't stare or do anything special with your gaze; just let it rest where you've set it.