I am sitting in front of my desk with my forehead resting on it. For me this is the most relaxing position as i almost reproduce the floting position i have when doing a wet static. I tried many times holding my breath lying on my back, but i always aborted due to the unpleasant feeling of my lungs pushed to the ground

I think it's all a personal matter of finding your most relaxing position
my 2 € cents,
Christophe