As you can imagine, this practice is about immersing yourself in the sense of sound. The ideal place to do this is to sit or stand on a bench, bridge, or rock near moving water. Especially if that rock is one you can sit on in the middle of a brook, or the bridge is one that has flowing water beneath it. Being on a beach with ocean waves is another great spot. Try to pick a spot where the sound can consume you.
Close your eyes and listen. Breathe.
As you breathe, feel your lungs gently expand and contract; fully bring your awareness into your sense of hearing. Begin to feel a sense of “breathing” the sound through your ears. In and out.
Feel the sound surround your body. Almost like there’s nothing else that exists except bubbles of sound clothing you.
Let it consume you. Become the sound. And just be present in that space for as long as it feels comfortable.
From my experience, other sounds that work well with this are the wind blowing through the leaves of the trees and the sounds of birds singing. Explore and find sounds that feel good for you to connect with.
You can also try sitting in the same spot, facing different directions, like upstream or downstream.