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Depends. But for some reason I do tend to start with the drums more often than no and what part of the drums depends on the type of music I make. Recently I've mostly been making dnb and then I just pick a break I like and I chop up and layering snares.

These days I usually start with a look through my vinyl and dropping something onto my turntable to record some samples. If not that then in-key atmo pad stuff.