Part 3: The 100 Daily Brachos
Following is the recommended list of daily brachos according to the Mishnah Brurah (46:14), based on the assumption that the obligation begins at night:
Before bed Hamapil (1)
In the morning Al Netilas Yadim (+1 = 2) Asher Yatzar (+1 = 3) Elokai Neshama (+1 = 4) Morning blessings (+15 = 19) Blessings on Torah study (+3 = 22) Tzitzis (+1 = 23) Tefillin (+2 = 25)
Shacharis Baruch Sheamar (+1 = 26) Yishtabach (+1 = 27) Blessings of Shema (+3 = 30) Shemoneh Esrei (+19 = 49)
Lunch Al netilas yadayim (+1 = 50) HaMotzi (+1 = 51) Birkas hamazon (+4 = 55)
Mincha Shmoneh Esrei (+19 = 74)
Maariv Blessings before Shema (+2 = 76) Blessings after Shema (+3 - 79) Shemoneh Esrei (+19 = 98)
Dinner Al netilas yadayim (+1 = 99) HaMotzi (+1 = 100) Birkas hamazon (+4 = 104)
This arrangement gives a person 104 daily brachos without even taking into account brachos that one would recite before and after food and drink outside of those two meals, after using the washroom, on smelling pleasant fragrances, on witnessing natural phenomena, and for other purposes.
Other authorities may have varying lists of suggested daily brachos. See, for example, Mishneh Torah, Hilchos Tefillah u’Birkas Kohanim 7:14. There, the Rambam counts tefillin as one bracha (rather than two), each Shemoneh Esrei as 18 brachos (rather than 19), and each bentching as three brachos (rather than four). These subtractions bring one’s daily count down to below 100 brachos. However, Rambam assumes that one will recite bentching at each meal over a cup of wine, entailing a bracha before and a bracha after each cup, which adds another four brachos back in.