I consider myself not someone who overdoes my PS plans. We go to WDW 5 trips a year, so I feel like I'm always making PS plans. (Actually I keep my old plans from trip to trip and just modify them). While I always make my lunch and dinner PS, I never make resort breakfast PS. We are very early risers and are always at the restraurant when it opens, usually 7:30AM, we never have a problem getting in. I can't imagine there being too much of a wait during other times. We just returned from 9 day stay at WL and I never had a PS for whispering canyon for breakfast. Even when we were done, around 8:30AM, the resort was still never full. We do always make our dinner and lunch PS before we leave. Usually 30 days or less. But a new tip is, if you plan to do any of the evening EMH, please make a PS if you plan to eat at a sit down restraurant at that park. While there in January we ate at the Plaza at MK and they would not accept any walkins. Though they had tables available to seat people, I don't think they had the wait-staff to wait on additional people. So I'm assuming that they schedule help by their PS schedule. The exact same thing happened at the 50s PT at MGM on late night. It was a little heartbreaking to the guest without PS as the CMs would come out to the LINE and say, if you don't have a PS, we CAN NOT seat you.