There is no reason to do it unless you have problems with breathing right. And even then, it should still resemble calm breathing, not hyperventilation.
For me, it seems best to not really try to do anything at all. I just go with the flow, much like leaning back and watching a movie, but still staying aware of what happens.
If I try stuff like rolling out of my body, spinning, or visualizing things, I will very likely just wake up. 
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