I never really do. I have never WILDed successfully before, but whenever I have gotten past the pulse and breathing rate I just let my mind wander and get lost in a daydream, which then distracts me from the breathing rate and I just fall asleep- usually into a dream or just plain old deep sleep.

WILD is difficult, and works best when you know what to look out for- what a lucid dream feels like and what sleep feels like when it's about to come along. Not recommended for newbies as it is difficult and is usually a waste of time, when they could be getting good sleep with a MILD say.