I've been looking to create more squads and I'm not exactly sure how second breath works. Will it override the fact that rolling an elemental attack forbids a reroll? Or does it just allow three rerolls instead of two? Is it neither, both? Any extra information or tips about using second breath would also really be awesome.

Don't really need an answer anymore, since it seemed that no one knew the answer after several testing squads later, I ended up figuring it out myself.

But what did the answer turn out to be?

All four pets can reroll if a pet gets Second Breath. For example, if your Squad rolls Leadership, Fire Attack, Berserker, and Electric Attack, you wouldn't be able to reroll because of Fire Attack and Electric Attack. But if you roll Second Breath, Fire Attack, Berserker, and Electric Attack, you could reroll every single move or pick and choose (like a normal reroll) even though you also rolled Fire Breath and Electric Attack, because of the Second Breath.

Now if you reroll Second Breath and get Second Breath again, everyone gets to reroll again too. So continuing in our example, say you decided to reroll Second Breath, Electric Attack, and Berserker and you get Second Breath, Fire Breath, Ice Aura, and Massive Wings, you would get even another reroll because you rolled a Second Breath again. I wasn't able to get more than three Second Breaths rolled in a row, so there might be a limitation, but it seems as though as long as you can roll a Second Breath, you can reroll as many times as you'd like.

However, Second Breath only works if you rolled it during the current reroll. So still using our example, if you decided to only reroll Berserker and left the Second Breath alone, even if the tactic line would include the Second Breath from the old reroll, you wouldn't be able to reroll. So say your new roll is the old Second Breath, Fire Attack, Ice Aura, and Massive Wings, you would not get another reroll because the Second Breath was from an old roll and each Second Breath rolled can only be applied to the turn it was rolled.

So in short, Second Breath allows you reroll even in the case of elemental attacks, and it can give you more than two rolls.

Hopefully my explanation that makes sense, when I just gave someone the short explanation they had more questions so I just gave a longer one to circumvent some confusion. If you need me to explain something better, let me know.

Thank you very much! That makes sense to me, and it's helpful.