Definitely something I do to help read my own code (usually to group related code or to designate how far down a particular comment applies), but I don't use it dogmatically nor follow a particular set of "insert blank line when" rules.
It's all a matter of preference for the most part but readability is definitely at the top of priorities for everyone.
In C++ I always used simple breaks, tabbing was never my style, but I did work along side some big-time tab nuts. :-)
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