first import

sites/all/modules/wysiwyg/plugins/break/break.css

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+
+.wysiwyg-break {
+  display: block;
+  border: 0;
+  border-top: 1px dotted #ccc;
+  margin-top: 1em;
+  width: 100%;
+  height: 12px;
+  background: transparent url(images/breaktext.gif) no-repeat center top;
+}

sites/all/modules/wysiwyg/plugins/break/break.js

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+(function ($) {
+
+// @todo Array syntax required; 'break' is a predefined token in JavaScript.
+Drupal.wysiwyg.plugins['break'] = {
+
+  /**
+   * Return whether the passed node belongs to this plugin.
+   */
+  isNode: function(node) {
+    return ($(node).is('img.wysiwyg-break'));
+  },
+
+  /**
+   * Execute the button.
+   */
+  invoke: function(data, settings, instanceId) {
+    if (data.format == 'html') {
+      // Prevent duplicating a teaser break.
+      if ($(data.node).is('img.wysiwyg-break')) {
+        return;
+      }
+      var content = this._getPlaceholder(settings);
+    }
+    else {
+      // Prevent duplicating a teaser break.
+      // @todo data.content is the selection only; needs access to complete content.
+      if (data.content.match(/<!--break-->/)) {
+        return;
+      }
+      var content = '<!--break-->';
+    }
+    if (typeof content != 'undefined') {
+      Drupal.wysiwyg.instances[instanceId].insert(content);
+    }
+  },
+
+  /**
+   * Replace all <!--break--> tags with images.
+   */
+  attach: function(content, settings, instanceId) {
+    content = content.replace(/<!--break-->/g, this._getPlaceholder(settings));
+    return content;
+  },
+
+  /**
+   * Replace images with <!--break--> tags in content upon detaching editor.
+   */
+  detach: function(content, settings, instanceId) {
+    var $content = $('<div>' + content + '</div>'); // No .outerHTML() in jQuery :(
+    // #404532: document.createComment() required or IE will strip the comment.
+    // #474908: IE 8 breaks when using jQuery methods to replace the elements.
+    // @todo Add a generic implementation for all Drupal plugins for this.
+    $.each($('img.wysiwyg-break', $content), function (i, elem) {
+      elem.parentNode.insertBefore(document.createComment('break'), elem);
+      elem.parentNode.removeChild(elem);
+    });
+    return $content.html();
+  },
+
+  /**
+   * Helper function to return a HTML placeholder.
+   */
+  _getPlaceholder: function (settings) {
+    return '<img src="' + settings.path + '/images/spacer.gif" alt="&lt;--break-&gt;" title="&lt;--break--&gt;" class="wysiwyg-break drupal-content" />';
+  }
+};
+
+})(jQuery);

sites/all/modules/wysiwyg/plugins/break/langs/ca.js

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+
+tinyMCE.addToLang('break', {
+  title: 'Inserir marcador de document retallat',
+  desc: 'Generar el punt de separació entre la versió retallada del document i la resta del contingut'
+});
+

sites/all/modules/wysiwyg/plugins/break/langs/de.js

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+
+tinyMCE.addToLang('break', {
+  title: 'Anrisstext trennen',
+  desc: 'Separiert den Anrisstext und Textkörper des Inhalts an dieser Stelle'
+});
+

sites/all/modules/wysiwyg/plugins/break/langs/en.js

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+
+tinyMCE.addToLang('break', {
+  title: 'Insert teaser break',
+  desc: 'Separate teaser and body of this content'
+});
+

sites/all/modules/wysiwyg/plugins/break/langs/es.js

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+
+tinyMCE.addToLang('break', {
+  title: 'Insertar marcador de documento recortado',
+  desc: 'Generar el punto de separación entre la versión recortada del documento y el resto del contenido'
+});
+