Before SP I like to let my mind wonder. I just think about anything that comes to mind. I don't really focus much on my thoughts though. I often jump from one thought to another in the matter of seconds. I don't bother with any counting or mantras, but it seems to work well for others.

During SP, I just passively watch/listen to the HI/HH. Just try to remain as calm as possible and don't focus on anything really. I just wait it out and before long I am in my dream.