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No, never drop it from N to D, it will mess up ur tranny. Just step on the brake and gas at the same time. Get the revs up to around 3k (i dont have an auto so i dont know exactly how much to rev up to) then release the brake.
the ECU cuts the power when the brakes are pressed by limiting how high you can rev the engine. Try it, put the car in drive, get on the brake pedal hard, and floor it! It won't rev over about 3000 rpm. I tend to agree with JonsilvZ...anything over about 1500 will just get you spinning pretty badly.