I meditate with my eyes closed because it brings a feeling of relaxation and calmness. There are less distractions, making it easier to focus on breathing.
Both. I try to mix it up and sometimes I don’t always have the ability to close my eyes so I’m those cases I focus on my breath with my eyes open.
Eyes closed, as less distraction to divert your mind. However when you are more experienced you should be able to meditate anywhere, doing anything.