Where do you wear your thinking cap?
Link - New research shows that 81% of people have their best ideas outside of the office - usually while in bed or in the car. So much for brainstorming.
I agree with the car and the bed. But, for myself, I would add walking and soaking in the bathtub. (I have been known to jump out of the bathtub, with the steaming hot towel I place on my eyes falling down, to quickly jot something down in my red Idea Notebook - with the lightbulb drawn on the front. After the pages dry, usually I can still see the writing.) ;)