i'm new here as well, so hello...
as for sampling breaks...you can either sample the entire break, and then chop the parts you want, kick, snare, hat...or you can chop each individual hit and just assemble the beat how you would like it to be played...the nice thing about sampling breaks, is that you get that nice groove from the break...what i like to do, is sample the full break so i have the groove and the cymbals from that break, and then layer hits on top of the break to fatten it up...someone also mentioned in another thread that they take the same break and eq it to bring the low end up, and layer the same break over itself to fatten it up as well...have not tried this, and it sounds like an alright idea...i just use hits that i already have, to kinda keep the same "sound" or "style" of my breaks...ne way, thats pretty much it...what are you using to make beats? hardware? software? if your using software, recycle is perfect for chopping a break up...ne way, maybe others will have better insight on this subject