It's not so much finding things for which to be grateful when we're feeling otherwise. That, for me (at least), almost always backfires.
But on my drive to work this morning, I remembered what does work. Look around and pay attention to what is beautiful. This morning--fields and snow and classical music on the radio.
I suppose that's gratitude, but to label it takes away some kind of grace.
And grace is really the only thing that is worth paying attention to.