You should be completely comfortable with using both of the breathing techniques during masturbation before you move onto practice during sex.
Don’t worry if you lose track of your breathing the first few times you try it. You’ll find recalling and following the steps much easier the more you practice.
Become as used to using these two breathing styles as you possibly can. As well as practising them during sex, you can go over them at any time during the day. Make using them to calm and focus yourself second nature. You’ll eventually be using other techniques and approaches alongside your breathing to further increase your ejaculatory control, so it’s important you’re totally familiar with this pair of breathing styles.
You’ll probably find that after a while, maybe as soon as a couple of days after you begin practising, you’ll be able to use both techniques easily and without any trouble. They may sound a little complex at first, but once you’re able to use them effortlessly, they’ll seem completely natural.