it kind of depends on whether you want something you can walk around in with little problem, or something more road oriented. all of them walk fairly well, but some better than others.
i like shimano shoes. they are stiff enough to ride around in, but most of the mnt/relaxed models are good walkers. there's usually a set on closeout or sale, somewhere on the net. just my opinion.
btw, id go with time atacs before spd, but im horribly biased.