Just came across this tip provided by Eric Gregorich from Secrets of SharePoint. It says “best timer job is a dub timer job”. What this means is, whenever you have to develop a SharePoint timer job which performs heavy tasks, extract the logic into another services that does the heavy tasks. This could be implemented as a workflow, a stored procedure or a custom web service. Then have the timer job calls this functions/methods. This helps the developers to easily debug and reuse the code. Thanks to Eric Gregorich for providing such a useful tip.