Use an abacus to count the number of breaths in each set.
Place bubbles on your hand and encourage the child to huff the bubbles from your hand into the air to practice the huffing technique.
If the child has difficulty staying on task, then do a fun activity between sets e.g. see how long you can stand on one leg, do a cartwheel or read a few pages of their favourite book etc
Play games with the bubbles