There are many different aids for people learning meditation or mindfulness.
There is the Headspace mobile app, (Headspace 2019) with animated videos explaining the concepts underpinning meditation and a very simple animated timer that appears to breathe during the audio of the meditation guide.
VR experiences can provide a sense of immersion through the setting, a natural looking space, either from 360degree video in nature (Breach VR 2018), or a 3d modelled space with minimal movement (Cubicle Ninjas 2018) and a meditation guide vocal track.
While not designed for meditation, the VR experience TheBlu (Wevr Inc 2019), showcases how the virtual space around an immobile viewer can be exploited through scale of the characters, movement and design of the setting.