Good breathing or breath control is the fundamental basis of good flute playing. The first thing you must do is to breathe correctly. Practising in front of a mirror is always extremely beneficial.
Always make sure that your posture is correct, as if the posture is incorrect the rib cage is not free to expand to its full potential and the air stream will be constricted as it leaves the body. Good posture should be when your shoulders are always above the hips. Subsequently this means you have to turn your head a little looking over your left shoulder. When you feel comfortable take a deep breath and try to be aware of what is happening within your body. Your rib cage should be expanding and you should feel your back moving up and out.
Daily practice of breathing exercises are necessary in order to expand your lungs more. Playing long notes are not only beneficial regarding tone and sound, but they also improve breath control. A good exercise for breath control is to try taking in a breath for a certain length of time and then whatever that time is, double it when playing a long note and breathe out. Another exercise to practise control is to take a piece of paper and place it on a wall, the aim is to try and keep it on the wall without any help from your hands just by you blowing on it. Breath Control is very important as not only does it allow you to play long fluent melodic passages and phrases, but it can also help your sound and tone due to your diaphragm being used so much more.