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Dirga Pranayama is often called the three-part breath, due to its focus on breathing into and out of three separate regions in the abdomen. It may sound simple, but it can be quite difficult to perfect.  Inhale through the nostrils in one long, continuous breath.  Breathe into the first abdominal target, the low belly.  With the same breath, breathe into the second target: the lower chest, at the bottom of the ribcage.  Continuing the same inhalation, breathe into the third target, the lower throat. You should feel it just above your sternum. Once you've inhaled into each of the three target areas, you'll begin exhaling. On the exhalation, focus on the three abdominal targets, but in reverse order.  Exhale through the nostrils in one long, continuous breath, just like on the inhalation.  Focus on the lower throat first, then feel the exhalation move down into the lower chest and the lower belly. Learning how to breathe into and out of the three abdominal targets may be difficult for beginners. When starting out, it's best to isolate each individual abdominal target. You can do this by using your hands to track the movement of your breath.  Rest one or both hands on each of the three abdominal targets. Focus your breath into and out of each target. You should feel your hand(s) move up and down on the inhalation and exhalation.  Once you've learned how to focus your breath into each of the three individual abdominal targets with your hands, practice each target without touching your abdomen.  When you've mastered breathing into and out of each target area without using your hands, connect each step and practice the entire process in one fluid breath.
Inhale to the three abdominal targets. Exhale in reverse order. Practice your technique.