First thing you need to do when you make a budget is to write down all the money that you make a month after taxes. This is from every source that you have. Write this down.
Next write everything that you spend money on. You have to include everything that you spend money on when you make a budget. It is easy to remember the mortgage or rent, but you have to include the utilities, gas, food, or that cup of coffee you bought on the way to work. You can now start to make a budget, but you will not really have all the things you spend money on yet. What you need to do is carry around a little notebook with you and copy down everything you buy and the price of it. This means to also keep all your receipts for everything. Put them in an envelope at home so you can keep track of them. After doing that for a month you will be surprised at how the little things have added up. Now you know where you money is going. Now you really are ready to make a budget.
After you have finished writing down everything for a month look at your totals. Are you surprised at where your money is going? Does your income exceed your expenses? The next part to make a budget is to figure out how much money you need to have to live. Forget about all the extras and only focus on the essentials. Hopefully there is enough money there to include saving some money each month. The money left over is what you can spend on the extra stuff, the fun stuff. Hopefully you will have enough to have some fun every month.
I would recommend that you still track exactly where your money is going. Keep all your receipts every month. It is a great way to see where your money is going. It is also a good way to track where your spouse is spending money.
There is my way to make a budget. I hope it is some help to you.