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Taking a knee is also a good idea.

You realize heartbeats and breaths happen at different paces right? The best time to shoot is at the top or bottom of your breath to minimize movement in your diaphragm which wildly effects accuracy. The best time is at the bottom as con77 that other dude pointed out, but you cannot time your heartbeat effectively enough to use it as any influence as it will be beating at a minimum of once per second in this situation and you will not be focused on it enough to know when a beat happens.

I earned my marksman ribbon that way over ten times in my military time.

0933 here. The shot if possible should be taken between the exhale and inhale at your “natural respiratory pause.” The logic behind this is the breath you breathe in won’t stay as consistent as much as the breath you breathe out. Empty lungs stay the same size. And as far as heartbeat, yeah that kinda goes out of the window because when aiming at someone your heartbeat is going to be sky high anyway.