Regarding the austerity of breathing: I've found that not forcing the eyes closed does the trick. It is far easier for my mind to wander, at first, with my eyes closed. With eyes open, but relaxed enough to close on their own (and they usually do) I get a constant reminder that I'm meditating not just day dreaming.
(And, if you read the Satipatanasutta you'll notice that the Buddha never instructs the meditator to close their eyes. :)
Regarding the austerity of breathing: I've found that not forcing the eyes closed does the trick. It is far easier for my mind to wander, at first, with my eyes closed. With eyes open, but relaxed enough to close on their own (and they usually do) I get a constant reminder that I'm meditating not just day dreaming.
(And, if you read the Satipatanasutta you'll notice that the Buddha never instructs the meditator to close their eyes. :)