Wishes - the tables near the Plaza Counter Service Restaurant (between Main St and Tomorrowland). It gives you a great view of the fireworks and Tinkerbell flies almost directly overhead. I usually grab some food and get a table at the very front about 45 minutes before the show.
Illuminations - the benches in China. Much better location than the others I've been to (Rose & Crown, Morocco boat landing, Germany). You can see everything from here - the fireworks, the globe and the water show - without any problems. Again, I usually grab some counter service and pick a bench right up against the railing about 45 minutes before the show
Our magical spot for viewing wishes is on the walkway between crystal palace and casey's. You can get there early and stake out the spot right near the roped/chained off area. It's perfect cause no one can get in front of you and you have a perfect view of the castle and show.
p against the railing about 45 minutes before the show.