Quotations by:
Berlin, Irving
Life is 10 percent what you make it and 90 percent how you take it.
Irving Berlin (1888-1989) American songwriter [b. Isidore Beilin]
(Attributed)
(Source)
Attributed as a comment made by Berlin during a performance of the show This is the Army, Mr. Jones at the Palladium in London in 1943.
Also sometimes attributed to Benjamin Franklin.