A "Break" is normally where the base or drum stop for a beat or two. Since this forms your 'counts' in a move, the easiest way to interprate them is stop your count within that move, or extend it untill the beat picks up again.
"Hitting a break" is where a dancer predicts where this break will be in the music and is in a nice place to pose or go into a flash move to highlight it.
There are musical theorys about counts and beats and bars and repeating patterns and how to predict when one will arrive within a song, but I've found it easier to just listen lots or become familure with where they are in a "classic" song that your DJ plays semi-regularly.
Strictly speaking, a 'break' can be a break in vocals, in drums, in bass, in melody, or any of the layers that make up a track: they are musical highlights (or "lowlights") that are relativly easy to make the most of within a dance.
How to use them? Standard ways are to freeze or dip. But anything goes.
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