I try and visualize the number each time I say it in my mind... after a significant period of time, the numbers pop into view on their own (or minimal effort). At this point, I am reading the numbers rather than counting each breath (becoming more visually aware than physically aware). This is usually the point I get the "light show" and stop counting all together and observe the lights (I am awful at being an objective observer though - feels like I have mad ADD ). I've induced SP several times but have not gone straight into a lucid dream (granted I do not try often - going to be a summer project for me though).

If you want to try a different route, I suggest doing the 61 point relaxation technique. I do a combination of both (not simultaneously of course), and the relaxation technique works wonders for me.