Perhaps focusing on what we are grateful for is the wrong approach. It is difficult to develop a spirit of gratitude if our thankfulness is only proportional to the number of blessings we can count. True, it is important to frequently “count our blessings”—and anyone who has tried this knows there are many—but I don’t believe the Lord expects us to be less thankful in times of trial than in times of abundance and ease. In fact, most of the scriptural references do not speak of gratitude for things but rather suggest an overall spirit or attitude of gratitude. – Dieter F. Uchtdorf, “Grateful in Any Circumstances,” Ensign (CR) May 2014