I just noticed that for some reason this never transferred over from the old UTAForum. It's a little old but still has some good recording tips for UTAU breaths.
Feel free to add-on to anything I've said, and respond in a comment!
RESAMPLER PATCHER:
My UTAU using breaths:
Here are some forum posts I found while researching information for this tutorial. They cover more of the technical configuring of breaths, and hopefully they can help you with any other breath problems you may be having.
http://www.vocaloidotaku.net/index.php?/topic/25346-utau-breath-sounds/
http://overseasutau.forumotion.net/t961-how-to-make-an-utau-breath-sound-natural
http://s4.zetaboards.com/International_UTAU/topic/8144531/1/
Thanks for watching!
(Note: If you notice some weird clipping of my vocals, it's because I had to edit out my dog barking or I sneezed. Sorry!)
Art/Tutorial by Shirahime