Here is a seven-step process you can use to develop the practice of deep breathing on a daily basis: Determine a time of day to practice deep breathing, preferably after a daily habit you perform consistently, like brushing your teeth. Morning is always a good time to practice, as it sets the tone for your day. However, you may find you want to take a break in the middle of the day, as things get more hectic during your workday. Before bed is another good time, as it promotes a restful state before sleep.