Listen to the space around you without judgement. Sounds come and go.
Find a comfortable position. Close your eyes, if it helps.
Feel gravity: let your weight drop into your feet or the seat. Feel your weight being held by the seat or the ground.
Let your hearing open in every direction, like a microphone that records.
First notice the most distant sounds. Do not analyse them.
Then the closer ones, inside the room.
Finally, listen for your own breath, if you can.
If a sound bothers you, return to gravity.