A smart break in a pant leg both for women and men depends on two things: the person’s height and whether they are in a conservative or in a fashion forward environment. The break will also insure the length of the pants is not too short or too long.
In many of the magazines you will see men wearing pants where the legs puddle around the shoe. This is a fashion statement, not the traditional way to wear the slack.
For women, the trend is a light break. You can determine this with your tailor. If you are not sure if it is the right length, walk a few steps. If you see the pant waving without brushing the shoe it is too short. The right break in a pair of pants will always have the wearer appearing elegant and polished.