Breathing - as with adult, refers to rescue breathing, where one person is breathing into other or also commonly referred to as mouth to mouth technique.  

1.  Using the thumb and forefinger of your hand that's on the child's forehead, pinch the person's nose shut.

2.  Keep the heel of your hand in place so the child's head remains tilted.  Keep your other hand under the person's chin, lifting it up.

3.  As you keep an airtight seal with your mouth, give first breath and watch the child's chest rise, if rises give second breath, if not start from the beginning. Goal is for the child to receive two full mouth to mouth breaths, 1 second each.

Important: Do not give large, forceful breaths, by adhering to 1 second limit per breath.  Proper breathing administration is extremely important for children, make sure the breaths are sufficient to make the chest rise. Monitor the chest while administering mouth to mouth.