depends on what kind of tune you are trying to make...
when you make a beat from a break you start by finding a break that has a nice sounding snare and kick. then load it into fruity slicer (or whatever sampler you use) and rearrange it into something more dnb like (the break may not neccessarily be 178bpm or whatever speed you are writing your tune at). youll need to rearrange the hi-hats to get it sounding nice as well.
from then you layer on top another kick to beef it up a bit, then add a snare for some flavour, then add other bits like hihats or tamb loops.
its all down to taste but i like using breaks because you get lots of highs and stuff to fill up the gaps... makes it sound phat
check out
http://perspective.bandcamp.com, listen to my tune 'i know kung fu'. at the start the beat is just made out of just the break rearranged, then after 4 bars i think the layered snares kicks and hats all drop in too. the original break i used as called 'day by day' i think i got it off the breaks xchange thread off here
hth
