The best way to budget for meals is to look at the menus available at either wdwig.com or here on the DIS and see what appeals and what the prices are. Do'nt forget to add on the tax (6%) and tip when figuring your budget.
Alcohol is expensive at DW, and can add to your dinner bill very quickly. You might be better off bringing a bottle of wine and enjoying a glass in the late afternoon in your room while refreshing yourself before dinner.
DH and I budget $125 a day for food, snacks and incidentals. We tend to eat dinner at a full service upscale restaurant. We own DVC, and generally when not using that we stay concierge at the resort we're staying at, so breakfast is generally little to no cost, although we usually do one character breakfast on each trip.
Some days we have lunch in a full service restaurant, but often we just eat on the fly. We like the Yakitori House in Japan for great fresh steamed veggies, rice, and chicken/shrimp terriyaki that's very inexpensive. If we eat breakfast out, we don't have lunch.
There are a lot of really great inexpensive restaurants. If you like seafood the Cape May Cafe is one of Disney's best values. The yacht Club Galley, Grand Floridian Cafe, Kona Cafe, Mama Melroses, Plaza Restaurant, Beaches and Cream, and Liberty Tree Tavern are all fairly inexpensive and have good food. A little pricier but good value for the money are the Concourse Steakhouse and Le Cellier.
Pricier but excellent meals can be had at the California Grill and Jiko. There you can expect to spend $80-150 for dinner for two.
I guess the big question is how much do you want to budget daily for meals? Let us know that and we can suggest ideas that will stay within your budget.
Anne