In this work, we evaluate the status of both theory and empirical evidence in the field of experimental rest-break research based on a framework that combines mental-chronometry and psychometric-measurement theory. To this end, we (1) provide a taxonomy of rest breaks according to which empirical studies can be classified (e.g., by differentiating between long, short, and micro-rest breaks based on context and temporal properties). Then, we (2) evaluate the theorizing in both the basic and applied fields of research and explain how popular concepts (e.g., ego depletion model, opportunity cost theory, attention restoration theory, action readiness, etc.) relate to each other in contemporary theoretical debates. Here, we highlight differences between all these models in the light of two symbolic categories, termed the resource-based and satiation-based model, including aspects related to the dynamics and the control (strategic or non-strategic) mechanisms at work. Based on a critical assessment of existing methodological and theoretical approaches, we finally (3) provide a set of guidelines for both theory building and future empirical approaches to the experimental study of rest breaks. We conclude that a psychometrically advanced and theoretically focused research of rest and recovery has the potential to finally provide a sound scientific basis to eventually mitigate the adverse effects of ever increasing task demands on performance and well-being in a multitasking world at work and leisure.