PLAN while others are playing.

STUDY while others are sleeping.

DECIDE while others are delaying.

PREPARE while others are daydreaming.

BEGIN while others are procrastinating.

WORK while others are wishing.

SAVE while others are wasting.

LISTEN while others are talking.

SMILE while others are frowning.

COMMEND while others are criticizing.

PERSIST while others are quitting.
 
[Source : From my mail collection]