To create breakpoints in a SCSS file with Vuetify, you can use the Vuetify breakpoint utility classes. These classes follow a specific naming convention based on the breakpoints defined by Vuetify (xs, sm, md, lg, xl).For example, you can create custom styles for different screen sizes by using classes like md-and-up, sm-and-down, or lg-and-only. These classes can be applied to your elements in your Vue components to style them according to the specific breakpoints.