Whats the best way to budget?

I use a simple spreadsheet. I list all the days of the month, when the bills are due and how much, all my other routine expenses (on approximate days I will expend the money), add savings, add it all up, and whatever is left, I divide by the number of days in that month. That way I know how much I can spend per day outside my bills, gas, groceries, etc. Savings though is really important. Without building a savings account, any emergency destroys your budget.