Patrul Rinpoche (1808–1887), a prominent teacher and author from the Nyingma school of Tibetan Buddhism, gives the practice as starting on breathing out, with imagining giving (sending) happiness and the best.
pˈætɹʌl ɹˈɪnpɑːtʃ wˈʌn θˈaʊzənd ˈeɪthˈʌndɹɪd ˈeɪt wˈʌn θˈaʊzənd ˈeɪthˈʌndɹɪd ˈeɪɾi sˈɛvən, ɐ pɹˈɑːmɪnənt tˈiːtʃɚ ænd ˈɔːθɚ fɹʌmðə nˈɪɪŋmə skˈuːl ʌv tɪbˈɛtən bˈuːdɪzəm, ɡˈɪvz ðə pɹˈæktɪs æz stˈɑːɹɾɪŋ ˌɔn bɹˈiːðɪŋ ˈaʊt, wɪð ɪmˈædʒɪnɪŋ ɡˈɪvɪŋ sˈɛndɪŋ hˈæpɪnəs ænd ðə bˈɛst.