Too often we try doing the hardest thing first to get it out of the way.
That is the worst reason for doing something.
Do something easy first as a warm-up or practice, so when it comes time to do the hard thing you can do it more easily.
You wouldn't run a marathon without doing some warm-ups first. Most people would need a year of practice first to become ready to do anything that strenuous. If you have ever taken any fitness class the first thing they do is have you do light workouts first as a warm-up before the main part of the class comes up.
Have you ever seen a sporting event where the athletes didn't do some warming up first? Of course not, they know they would very likely injure themselves without stretching and doing light exercise first.
The same thing applies to our mental work as well. The first thing in the morning I am not at my mental best, and I doubt you are too.
To warm-up my brain and mental processes I start the day off reading. I set aside about 60 minutes for reading some book on some field that interests me, something I want to learn more about. It helps me become more expert in whatever I am trying to do.
I started trying to do this when I learned that a lot of the successful people of our culture made it a point to read a lot and most of them read at the start of their days. I quickly realized that the main benefit was a clearer and more active mind earlier in the day.
I can read very quickly, during college I tested at 2000 wpm at full comprehension, but I can't do that first thing in the morning. It takes some time to get up to that kind of speed. It takes me 15-20 minutes of continuous reading to get up to that kind of speed. That is the same amount of time needed to get into flow state, so that is no real surprise that it takes that long.
The old way was for me to start my day off reading my email and hitting up some general and industry news sites on the Web. I would not read very effectively or sometimes I would be overwhelmed by information and not get much done at all that day.
The warm-up way is much more effective.
Start off you day with 30-60 minutes of reading to kick-start and warm-up your brain. Making decisions will go faster and be easier for the rest of the day.