The thing that I find so wonderful about it is that there are so many things that one can focus on in the present moment. Some include: Thoughts, feelings / emotions, bodily sensations, auditory sensations, visual sensations, tactile sensations etc etc etc.

When I did DBT we started by focusing on external stuff (via our senses) then gradually built up to doing some exercises that focused on the sensations themselves (tactile or taste sensations in particular) then gradually built up into doing some exercises that focused on internal sensations like breathing or emotions or thoughts. People tend to struggle a little more with the latter kind - struggle with feeling a bit lost in them.

The wonderful thing is that at any point in time you have two options: To continue focusing on that or to change the object of attention and focus on something else. So (for example) one could focus on feeling afraid. Sometimes... It is nice to feel the fear and see that nothing bad happens from the fear and you don't have a panic attack and it doesn't kill you. Sometimes it is unpleasant, though, and so you might want to switch to focusing on something else (like your breathing or something). Acceptance and change...