Psychologically, I prefer to save as many calories as I can for dinner. It's a meal I share with my family, there's often some effort in preparing it and evening is often my only down time during the day. I started out consuming about 1/2 my calories at breakfast and lunch. Over time I pushed breakfast later and later (not counting 2T heavy cream in coffee when I first get up). Once it merged with lunch, lunch started taking up about 1/3 of my total calories. Now and then, on a special occasion, I'll have an early lunch (brunch) and that works OK for me. A big breakfast, followed by lunch and a plan to be frugal at dinner has never worked well for me.
You should experiment with what makes you feel best, both physically and emotionally. Be prepared to find that what works best may change over time.
CW-125, part calorie counting, part transition to primal
GW- Goals are no longer weight-related