Look at a resort map.
The buildings closest to the main building will have the preferred rooms.
Based on this map, I’d say the preferred rooms will be in buildings 1, 4, 5, 8, 9, 10 and then, they would be rooms that actually face the main building and not away from it.
I’m guessing, but it’s an educated guess.
Edit: Well it was an educated guess right up until I found that All Ears’ ASMv fact sheet clearly says under the rate section:
Room rates do not include 6.5% Florida State Tax and 6% County Resort Tax.
Preferred rooms are located in the buildings closest to Cinema Hall: Toy Story, Fantasia, and 101 Dalmatians.[/I]
101 Dalmatians = 1 and 4
Fantasia = 5 and 8
Toy Story = 9 and 10