What kind of breathing exercises? For what purpose?
The breath is often used in many forms of yoga for relaxation. As far as I know, all martial arts also encorporate using your breath, a manifestation of your chi, or life energy, life force, to focus your energy and efforts with specificity.
Certain healing techniques teach breathing to help heal using visualization.
There is "square breathing" which is a technique used to help calm you down if you feel anxious or worried, by balancing the gaseous exchanges within your body and reduce hyperventilation or shallow/upper breathing.
So it really depends what you're looking to "do" or what your purpose is in your "breathing exercises."
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Life isn't what happens to you -- it's how you react to it!
Thoughts don't make us who we are -- Actions do.
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Breathing Exercises 
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