Do you find writing your to-do list better at night or in the morning?

I usually write one in the evening, so that I get everything out of my head. Sometimes if I don’t, I’ll remember something I have to do while I’m going to sleep and I won’t be able to actually go to sleep because I’m worried I’ll forget in the morning. So my to do list is done before bed, and I keep it close so that if I do remember something, I can just jot it down. Then I review it in the morning.

Both. At night, tomorrow's to-do helps me plan what I'm going to wear, which office I'm going to go to, and when I need to leave.
In the morning, refining today's to-do list helps me narrow my focus and drum up enthusiasm for the day's work.