This is going to be short and simple. Unless you're some magical being who has no lungs or is pumped full of some gas requiring no circulation or renewal, I think it's safe to say you breathe.
You breathe 24/7. So what kind of dialogue tag is this?
"I think you're sexy," he breathed.
When did he stop breathing? Did anyone do CPR on the poor guy?
I hate it. Get it out of your MS. Unless the character is a magical being pumped full of gas who hardly ever breathes. LOL
And while I'm on the subject of irritating dialogue tags...
"Go to your room!" she barked.
Always, without fail, I visualize the character falling to his/her hands and knees and yapping like a dog. If you don't want me picturing that, you may want to revise it.
And that's all. Have a great day and don't forget to breathe. ;)