Entirely agree. Breaking things down, also helps to get mental clarity of what you are actually trying to do. I think one part why this helps (at least me), is that our executive functions are limited by a working memory for a maximum of about 7 things. Many tasks are actually comprised of many more atomic tasks. Doing them step by step helps to really know what you are doing and not being overwhelmed.

(Probably not so relevant for building simpler habits, but definitely for the execution of more complex tasks that feel overwhelming)