That's all there is to it.
Meditation isn't so much about breathing in my view as it is about keeping an object or an objectstream in mind. This may very well be the breath.

The breath as a meditation object is convenient because you have it everywhere you are.
Manipulating the breath to relax more, feel deeper or any other result is manipulating the breath to relax, feel deeper or gain another result. There's a subtle difference between the two.

I think when you manipulate the breath in meditation. Try to see/ stay aware of the experience that that is what you are doing.

I think meditation is valuable to penetrate some object. Seeing and learning about how the breath act's react's and influences the way you feel is as good a meditative object as counting the quantity of breath's is.

With Love
Eelco