Is it better to process to do list at today’s morning or at night for tomorrow?

I think whenever you feel like doing it. You will prioritize and add or put tasks you couldn't finish on next list. That is what I do.

That really all depends on the individual. Some people find it helpful to do the list the night before as this allows them to put aside all their worries and responsibilities temporarily and get a better night's sleep. They don't worry about forgetting something important if they've already written it down. Others like to start their day by writing their to do list as it allows them time to focus there mind on the priorities for that day and get themselves mentally prepared to achieve their goals. If your unsure which works best for you try it both ways. Set your to-do list in your evening routine for one week, writing it for the following day, and monitor your sleep patterns, tiredness and productivity. Then move the same task to your morning routine and monitor the same results. To be honest you will probably know by gut instinct which works best for you. There's no right or wrong answer in fact I've known people do one, both or even set time aside to revisit their to-do lists throughout the day depending on how often their priorities may change throughout the day.

I find it tough to get time to do a todo list at night. I want to wind down and spend time with my husband and kids. I also want my mind to relax at night. But I understand why it would be good to do it the night before to help with planning. I think for me it would be best done early in am after meditation or reading or in late afternoon before dinner.