Calling procrastination "careful deliberation" is honestly laughable.
Tips
usage
Almost always sarcastic or critical — used when a speaker puts a flattering label on something really bad, lazy, or selfish. Followed by the grand name in quotes or after 曰.
grammar
Literally "beautify + its + name + saying." The structure 美其+N+曰 is classical; 曰 (yuē) means "to call" or "named." Frequently punctuated with quotation marks around the fancy label.