Hi Bernard
Its a good question. In general, both techniques work. However, while distraction works in the short-term, distraction alone will not work in the long-run. In the long-run gradually facing your fears and experiencing your anxiety ("going with it") is what works best (exposure work). Distraction (including breathing techniques) can be a good way to start to feel some control over your symptoms and "surf" your panic attacks, especially when they take you by surprise. However, eventually your goal should be to do exposure work without distraction or safety behaviors. Hope this helps.
