I like to write my to do list the night before because I'm more organized and am focused on what I want to do the next day. I then write in my journals to purge my mind of everything that happened today and how I felt during the day. I set my to do list on my coffee table so I see it first thing in the morning.
I like to do mine at night before going to bed. It helps me clear my head which also helps me sleep more restfully. Also, I can be a little groggy in the morning so I can't trust that I'll remember everything I have to do. I just feel a lot better doing it at night and then reviewing it in the morning so that I know how to go about my day. Plus, it gives me a chance to add anything I might have forgotten the first time around.
I like to write my to do list in the am. It's easy to get sidetracked throughout the day. It helps keep me focused, more productive, as well as, I don't forget things and I stay on top of everything.
I like to do them as they come up during the day. It gives me a sense of achievement at different times of the day and reminds me that I am making progress towards my goals. That remin