From what ive read from Brooks D. Kubik the exhale is one of the most important parts for the breathing squats and the pullovers are meant to be done light, not heavy. I will copy the important stuff from the book. I will give this a go once my newbie gains stop before going to an intermediate program.
"Perform your reps as follows. After the first squat, take a huge deep gulp of air. Lift your chest and shoulders as high as possible when you breathe. Exhale so hard you make the room shake.
Take TWO huge, deep gasping gulps of air after the second rep. Work each breath as hard as you work anything else you do. The breathing is an essential part of the exercise. The breathing oxygenates your blood, expands your lungs and kicks your metabolism into over drive. Make each breath count!
After rep number three, take THREE big breaths, filling your lungs as deeply as possible. Yes, it's hard work to do deep breathing with a heavy barbell on your shoulders. That's why the exercise is so effective!
After the fourth rep, take FOUR of the big, blast-furnace, gym-shaking breaths. Make them BIG ones. I want the dumbbells on the dumbbell rack to rattle and roll when you exhale.
After rep number five, take FIVE enormous breaths. Fill your lungs to their maximum on each breath. Make each breath a minimum of 8.5 on the Richter Scale.
From that point forward, take FIVE gigantic breaths in between each rep.
Somewhere around the tenth rep, you'll think you cant possibly do another rep. When that happens, grit your teeth and grind out another rep-and then another-and then another-until you get all the way to 20!
Completing your set of squats may take 10 minutes or more. When you're finished, you'll be totally wiped out.
Rack the bar, stagger over to your flat bench, and perform a single set of 20 pull overs with a pair of light dumbbells or an empty bar. Do NOT go heavy on the pullovers . The purpose of the pullovers is to do even MORE deep breathing, so that you super-saturate your lungs with as much oxygen as possible. In the addition, the pullovers help raise and stretch your rib-cage to the maximum.
Use a double breath pattern on the pullovers. Breathe in at the start of the movement, and breath out as you lower the bar to arm's length behind your head. Breath in again in the arms extended position."
"The best way to break into the breathing squat program is as follows. In your first workout, take just 50% of your 10 rep weight and perform 20 reps.
In your next workout, add five pounds to the bar and perform 20 reps."
He recommends not starting off with your 10 rm as you will probably fail at getting the full 20 reps out and it will cripple you.
Recommends doing it 2-3 times a weeks.
Program is
Military Press 3x10-12
Barbell Curl 3x10-12
Breathing Squat 1x20
Breathing Pullovers 1x20