Accountant cycling in retirement, huffs and puffs and rests (7)
I believe the answer is:
catnaps
'puffs and rests' is the definition.
I can't judge whether this definition defines the answer.
'accountant cycling in retirement huffs and' is the wordplay.
'accountant' becomes 'CA' (abbreviation for chartered accountant).
'cycling' shows that the letters should be reversed in order (letters cycle back).
'in' indicates putting letters inside.
'retirement huffs' becomes 'spat' (I can't justify this - if you can you should give a lot more credence to this answer).
'and' becomes 'n' (common abbreviation for 'and').
'spat' going around 'n' is 'spant'.
'spant' written backwards gives 'tnaps'.
'ca'+'tnaps'='CATNAPS'
Can you help me to learn more?
(Other definitions for catnaps that I've seen before include "Brief snoozes of feline sort" , "fitful sleep" , "Feline siestas" .)