Seriously! He's probably not meditating, though one can argue animals are in a constant meditative state.

Lately I've been telling him it's time to meditate and his ears perk up and he starts heading to the bedroom. I seat myself and he settles down right next to me and lays there nice and calm.

Since dogs have a very keen sense of emotional states I'm guessing he senses it in me during meditation and its soothing for him.