Millligan's Phase One

Mister Ambrose didn't know what to do.
"Why don't you just pretend" suggested his friend Mister Milligan.
Pretend? Pretend what?
"That everything is good" Mister Milligan added.
That everything is good. He supposed he could give that a try.
Did it work?
"For a while. Then you need to go to the next phase".
What's the next phase?
"That's where you ignore".
Ignore what?
"Whatever it is you're pretending doesn't exist".
Oh. So you pretend something isn't happening and after a while you then ignore it completely?
"Something like that".
OK. Is that it?
"No, then you deny that you are doing either of those".
I'll give it a go, thought Mister Ambrose.
Is that what you do, Mister Milligan?
"Me? Good Lord no. There's nothing wrong with me".