How to Create a Budget Series

I think that I am going to start a "How to Create a Budget" series. During these hard economic times you wonder how many people even have a budget. We have a budget but are not following it very well. Now that I have a job and we can pay more of our bills, I have created a new budget and plan on following it. Before I start this series, I would like to know a few things.

1) Who has a budget?

2) Do you follow your budget?

3) What are your categories?
-without becoming too personal....I don't need to know that you are paying on an American Express card and a private student loan; just list the general categories

4) What would you like to know about budgeting?

5) How do you handle your flexible expenses (e.g. food, gas, entertainment)?
-do you use only cash, credit cards to track, envelopes, etc.

6) What would you like to change about your budgeting system?

Thanks for all of your help and I will be sharing my responses as well! Hopefully I will be able to help some people out and learn some things from my readers in the process!