Keep in mind when doing step 3 that saying "Its okay" is very different from "Its going to be okay." Telling them they are fine and everything is okay now will make things worse, at least in my experience. Yes, the person having the attack knows good and well they are fine and safe, but their panic/anxiety is telling them differently. Also, don't tell us to breath. We know. We didn't forget how to breath, y'all. Oh, and saying "Look at me," or "Open your eyes," really sucks too. If I need to shut my eyes and keep my head down with my hands covering it then let me. Unless the person having an attack is hurting themselves or someone else, let them do what they need to pull themself back to reality. When they do, tell them you are proud of them. They just kicked butt in a battle with their mind. Keep holding them until they break away. Crack a harmless joke to make them laugh, and don't make or expect them to jump right back into whatever it is they need to be doing. Let them go at their own pace for a bit until they have fully pulled themself together. A panic attack makes a person feel like they are quite literally - not metaphorically, mind you - dying. Something is going to happen but they don't know what but it will definatly kill them and there is nothing to do to stop it and they can't for die without having a burrito. If you have survived a panic attack, you have kicked that mental battle right where the sun don't shine.