Nice. Here's how it might go down:
He climbs up somewhere and gets kinda stuck. I go over to him and put my hand on his back and breathe and invite him to breathe. Then I spot him, but I don't help him down, I encourage him that he'll be able to get down.
Often, he only wanted his mom to do the breathing with him. That's fine. He falls, cries, we both offer him a hug, he goes to mom and she breathes with him while he cries and I put my hand on his back while she's holding him and offer him a gentle gaze if he wants to look at me, while I breathe with him as well.