Gemara

When he wakes up, he says "Elokai Neshamah she'Nasata Bi...

When one hears a rooster, he blesses "She'nasan La'sechvi...(who gave understanding to roosters to distinguish between day and night.)"

Upon opening his eyes, he blesses "Poke'ach Ivrim (who gives sight to the blind)"... Upon getting dressed, he blesses "who clothes the naked." Upon putting on shoes, he blesses "she'Asah Li Kol Tzarchi" (who provided all my needs." Upon washing his hands, he blesses "Asher Kidshanu... Al Netilas Yadayim." Upon washing his face, he blesses "ha'Ma'avir Shenah (who removes pangs of sleep)..."

Rishonim

Rambam (Hilchos Tefilah 7:8): If one walks barefoot, he does not bless she'Asah Li Kol Tzarchi. On Yom Kipur and Tish'ah b'Av, we do not wash, so one does not bless Al Netilas Yadayim and ha'Ma'avir Shenah.

Rambam (9): The custom in most cities is to say these Berachos one after the other in the Beis ha'Keneses, whether or not he was obligated in them. This is a mistake. It is improper to do so. One blesses only if he was obligated in the Berachah.

Hagahos Maimoniyos (7): Tosfos wrote that one blesses she'Nasan la'Sechvi even if he did not hear a rooster, since the Berachah is for Hana'ah (benefit) of the light, which the rooster uses to distinguish. He (one who did not hear a rooster) benefits from the light. "When one hears" excludes only one who lodges in a Midbar (wilderness), where neither he or others have roosters, or a deaf person. Similarly, a blind person does not bless Poke'ach Ivrim, since his body lacks it. The Gemara connotes like the Rambam.

Rosh and Ran (Yoma 8:3 and Pesachim 10:4, and Yoma 2a DH v'Hayu): Some say that on Yom Kipur and Tish'ah b'Av one does not bless Al Netilas Yadayim, and not she'Asah Li Kol Tzarchi, for we may not wear shoes. Presumably, since it is in his power and he is always permitted, e.g. due to danger from scorpions, he may bless like during the entire year. She'Asah Li Kol Tzarchi is not only when he wears shoes, just like one blesses "she'Nasan la'Sechvi..." even if he did not hear a rooster, for it is in his power. Also, he blesses on the normal way of the world.

Beis Yosef (OC 613 DH Kasav): I do not understand the answer. Where there are no scorpions, it is forbidden. Why may he bless she'Asah Li Kol Tzarchi? We must say that if there were no Heter to wear shoes, he could not bless. However, since there is a case in which it is permitted, it is not totally forbidden. Therefore, one may bless.

Rosh (Berachos 9:23): The word "Sechvi" can mean "heart", like it says "Mi Nasan la'Sechvi Vinah", and it means rooster in Aravi. It was enacted to say the Berachah when one hears a rooster, but he can bless even if he did not hear one, for he thanks Hash-m who gave to us understanding and all our needs. Even one who sleeps in a dark house can distinguish between night and day through the rooster. All these Berachos that are for his Hana'ah, such as Malbish Arumim, Oter Yisrael b'Sif'arah and she'Asah Li Kol Tzarchi, if one does not benefit from them, e.g. he lies naked on his bed, he does not bless them. Nowadays, the custom is to bless all of these in order after washing his hands. As long as his hands are not clean, he may not bless. Only regarding Berachos on Mitzvos, one must bless beforehand. One may say even afterwards a Berachah of thanks and praise.

Ran (Pesachim 4a DH u'Mihu): The custom is to bless these Berachos in the Beis ha'Keneses. They are Berachos of praise and the way of the world. Even if he did not hear a rooster, he blesses on it. The same applies to all the Berachos. The custom of Yisrael is Torah. Also the Ramban says so. The Rambam says that the custom is mistaken.

Poskim

Shulchan Aruch (OC 46:8): If one was not obligated in one of the Berachos, e.g. he did not hear a rooster, did not walk, or did not wear clothing or a belt, he says the Berachah without Hash-m's name.

Rema: Some say that even if he was not obligated in them, he blesses them. The Berachos are not only about himself. Rather, we bless Hash-m who created the needs of the world. This is the custom, and one may not deviate.

Beis Yosef (46 DH v'Chol): The Rosh says that one does not bless Berachos of Hana'ah if he does not benefit. The Tur says that one never omits Berachos about the order of the world and Hash-m's conduct of it. He holds that "Roka ha'Aretz..." and "ha'Mechin Mitz'adei Gaver" are about the order of the world, just like she'Nasan la'Sechvi. Kolbo (1) says that the custom is to say them in order. The Ge'onim enacted to say all of them, even if he did not do the action. He does not bless about himself, rather, he blesses Hash-m who does these Chasadim always for the entire world. This connotes that one blesses Berachos of his Hana'os even if he was not obligated in them.

Beis Yosef (DH veha'Rambam): The Rambam has two reasons why he argues with the custom (to say all the Berachos in the Beis ha'Keneses). Firstly, the time for the Berachah passed. One should bless each Berachah in the time stated in the Gemara. Secondly, says a Berachah only if he was obligated in it. I wrote why one may bless these after the action (because they are Berachos of praise). Since there is an argument about this, one should bless only if he was obligated in it.

Magen Avraham (14): Emek ha'Berachah says that it is good to bring oneself to be obligated, i.e. he should hear a rooster, and similarly for all of them. It seems to me that a blind person should not bless Poke'ach Ivrim, but a deaf person may bless she'Nasan la'Sechvi. See the end of Siman 69.

R. Akiva Eiger: The text should say "a blind person blesses Poke'ach Ivrim, but a deaf does not bless she'Nasan la'Sechvi." Siman 69:2 supports this. (It says that even if a blind person never saw the luminaries, he can say Yotzer Ohr. He benefits from the luminaries, for others see them and show him where to go.

Mishnah Berurah (25): A blind person blesses Poke'ach Ivrim, and a deaf person blesses she'Nasan la'Sechvi. However, the Chayei Adam says that the deaf person should not bless until it is light.

Mishnah Berurah (24): Eliyahu Rabah says not to bless Elokai Neshamah and ha'Ma'avir Shenah if he was awake the entire night. The Pri Megadim and Sha'arei Teshuvah left his opinion difficult. Sha'arei Teshuvah concludes that one should hear these Berachos from someone else and be Yotzei through him. If he slept 60 Nishmi at night (some say that is more than half hour, or two or three hours, or three and a third minutes), all agree that he blesses them.

Kaf ha'Chayim (50): The Machatzis ha'Shekel and Pri Chodosh say that according to the Rema and Mekubalim, a blind person may say Poke'ach Ivrim and a deaf person may say she'Nasan la'Sechvi. The Magen Avraham also said so initially, but then questioned this and said that a blind person may not say it. The Birkei Yosef brings other opinions. We do not say Safek Berachos Lehakel against the Ari Zal; he says to say all the Berachos, for they are due to the custom of the world.

Kaf ha'Chayim (49): The custom is like the Rema. The Ari Zal says that there are 18 Berachos in Birkos ha'Shachar including Birkas ha'Torah. They contain wondrous hints to supreme lights. One should not omit any of them, even if he did not sleep at night or remove his hat, garment or shoes. The only exception is she'Asah Li Kol Tzarchi on Yom Kipur and Tish'ah b'Av, for then the entire world is barefoot. Also, one does not say Al Netilas Yadayim or Asher Yatzar if he was not obligated. It is best to say the Berachos after midnight, to return Muchin (intellectual influences? - PF) that departed from the world in the first half of the night.

Ma'aseh Rav (9, in Sidur ha'Gra p.505): [B'Di'eved] one may bless Birkos ha'Shachar until going to sleep at night. Therefore, on Yom Kipur and Tish'ah b'Av, when we do not bless she'Asah Li Kol Tzarchi or ha'Ma'avir Shenah, one blesses them at night after he puts on shoes and washes his face.

Mishnah Berurah (12) and Bi'ur Halachah (DH Kol): If one did not say Birkos ha'Shachar before Shemoneh Esre, he can say them afterwards. b'Di'eved, one may say them until night. The Gra permits even at night, until going to sleep. L'Chatchilah one must say them before four hours of the day of the day. b'Di'eved one may say them until midday. We do not protest against one who says them after this.

Shulchan Aruch (47:13): One may not bless she'Nasan la'Sechvi before dawn.

Mishnah Berurah (47:31): The Acharonim agreed that one may bless this even before dawn, but some say that l'Chatchilah one should not bless it before dawn if he did not hear a rooster. B'Di'eved he was Yotzei even if he did not hear a rooster, but only if he blessed after midnight. If he blessed before midnight, even b'Di'eved he blesses again, even if he heard a rooster.