Possible Clues:

• A good idea, so to breathe?
• Breathe hoarsely - a jolly jape
• Idea - breathe badly
• That's a good idea if it's cold, by the sound of it
• To make husky sound when breathing is a clever trick
• Pant and puff
• Breathe with audible hoarse sound - it's a joke
• Breathe with difficulty and gag
• Breathe with difficulty, that's the trick
• Clever trick to breathe audibly?