i just got some sidi "bullet 2" shoes (with walkable SPD cleats) for about $150 at REI - love em!

i used to ride speedplay cleats & pearl izumi shoes, but the cleats wear down too fast, and you can't walk on them without ruining the cleat over the period of a few months.

so whatever you do, i suggest SPD-style cleats, for the comfort factor. sorry i can't be of more help!