The dining plan is a little different. It's called half and full board. With half board it includes one meal a day, full board includes two. We had breakfast included at Hotel New York, in the Empire State Club and then got the half board premium. The premium is valid for all of the restaurants. There are three levels of boards, the difference is number of restaurants that are included.
When you check in they give you vouchers, paper vouchers to be exchanged for meals during your stay. So we had 8 adult and 8 child meal vouchers for our 8 night stay. We ended up with vouchers left over, actually I had three children's vouchers and I ended up giving them to a family with three children. They were absolutely stoked!
So how the vouchers worked when we were there was each voucher had a $value. So often we would go for lunch at say Cafe Mickey and an adult and child's meal would be covered with the adult voucher, or the adult voucher and say 2 Euro. That's how I ended up with kids vouchers left.
I found them to be of value. We are TS eaters, and it was so cold we loved going in and spending time at a nice TS restaurant each meal to thaw out, LOL. As we did day trips to Paris and wanted to be able to eat outside of DLP if we wanted and we were doing the Christmas party (which included dinner), then we didn't need the full board. Two meals a day was enough, we didn't need three. I don't know that i would do full board, as that is a lot of food, but we found the half board premium to be fantastic!