This really seems to be more of a guide for meditation than any actual tulpa forcing. =/
I was practicing meditation for some time before I started to make a tulpa and in your steps you mention focusing in the breath (which is pretty standard meditation procedure), but not where any actual forcing comes in.
If you're forcing, shouldn't you be focusing on your tulpa instead of breath or really any other physical sensation?
Don't get me wrong, meditation is a wonderful practice and the kind you described is particularly good for mindfulness. I wouldn't say it's particularly related to tulpa forcing though. =p