We may need labelling or naming when we are mindful of any object. When we lift our foot to walk, we should label it as lifting. When we push it forward, we should label it as pushing. When we drop it, we should label is dropping. In this way lifting, pushing, dropping; lifting, pushing, dropping. Labelling or naming can lead the mind to the object of the meditation closely and precisely. It is also very helpful for a meditator to focus his mind on the object of meditation. However, there may be some meditators who need not label or name the object of meditation. Instead, they just observe it. They should just observe the movement of the foot - from the very beginning of the lifting movement up to the end of the dropping movement. The mind must follow the movement of the foot very closely as it is, without thinking or analyzing. In this way, one can develop concentration more deeply that ever.
At the beginning of the practice, the mind wanders very often. Whenever the mind wanders, you should follow the mind and observe it. If you are thinking about your family affairs, that thought must be observed as it is, making a mental note, thinking, thinking, thinking. After the initial thought has disappeared, you should resume your walking and noting as usual - lifting, pushing, dropping.