This have been bothering me a lot the way a drop is arranget... And we're talking the fancy stuff (Electro Dubstep etc) I mean I have no problem making cool sounds what so ever and no problem making a melody I am happy And no problems making a good beat. Basicly I have no problem what so ever getting the things you would need for a drop. But just can't put the things together to something that sounds.
Not that I'm good at them either but from what I understand a drop is very similar to the hook of a track (and they are used as hooks sometimes). Its simply put just a cool sound or sequence of sounds that serve as a transition into the 'heavy' parts of the track.
Take this track by Wolfgang Gartner as an example, around 2:28 he plays a little drum roll/riff/thing and it just helps flow from the build into the chorus part.
In dubstep its quite popular to have a vocal bit, think "YES, OH MY GOD" from skrillex.
Drops don't need to be super complex and you can often build them from the track you have already made (do some sampling (or smapling)).
I do it the old-fashioned way: add a ton of delay effect and stop the music, letting the delay fill an entire measure before starting again. But then, I'm neither fancy nor sophisticated.