The process of "dropping" and deeply relaxing the body makes it possible for our mind to "drop". Our thoughts slow down, allowing increased space between thoughts. We become more present to our body sensations and breath, causing us to feel peaceful and in the moment.
The quality of our breath reflects our life force, vitality, and emotional/physical well being. Breath which is shallow, superficial, short, or limited will be paralleled in our energy levels and how we live our life. (small, shallow breath = living small, lower potentials of ourselves.)