Considering the difficulties in layout(differences in IE and Good Browsers), I'd say that approximately 90% of my design time goes into finding ways to make a design work in all of the major browsers. In a perfect world, visual aesthetics and usability should take up about 90%, and the coding should only take up 10%.
But I voted less than 50%. I think it's important to get other opinions about a sites usability, and even though we are sometimes blind to our own workings, other webmasters offer great objective advice that I take quite seriously, especially when it comes to usability. I think it would be nice to be able to get feedback from normal users as well, it would give you a great advantage in the design phase to have that kind of feedback.
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