Navigate to your Teams meeting calendar and select the meeting where you want to set up a breakout room. Select Breakout rooms at the top of the meeting window (yellow circle below).
Then, select Create rooms (yellow circle below).
Next, select how many Breakout rooms you would like to have in your meeting (green arrow below) and then click on Add rooms (yellow circle below).
Next, assign participants to each room. Select Assign participants (yellow circle below).
You have the option to assign participants automatically (yellow arrow below), manually (green arrow below) or let participants choose their own rooms (red arrow below). In this instance we will select Manually, then click Next (orange circle below).
You will assign participants to their rooms by clicking on the Unassigned drop down arrow (yellow arrow below).
Once complete, select Save (yellow circle below).