Relaxed is when you are feeling okay, close to how you feel when you unwind in a bath. You're not relaxed when you feel like you're being chased by some crazy woman with a stick.
Just follow the steps for entering the Accelerated Learning State it should take no more than 5 minutes for beginners, it's longest the first time when you do it with Paul. 3 minutes is enough after about a week and three deep breaths after about 4 weeks when you doing it on your own.
Don't get too wrapped up on it. Just close your eye do the 3-2 -1 say your affirmations and state your purpose, imagine with your eyes closed you are entering photofocus, open your eyes and photofocus, begin turning the pages. You'll move out of the Accelerated Learning State into the PhotoReading state within a few pages.
Alex