insulate under roof on porch

Hello, My house was built in 1970 with 2x4 walls with R5 insulation (which I know from a kitchen remodel two years ago). It also has the original single pane aluminum frame windows (6 total). New York State is offering a free home energy audit, so I had it done since I wanted to see what improvements I should make first. It was done by a BPI certified contractor who just happens to be an insulation contractor. The results came back that I should first insulate the walls with blown in cellulose. There is 1,184 sq ft of outside wall to do for a price of $2,012. The next improvement to make would be to replace the windows. To my surprise, the windows are fairly tight as the blower door test revealed the overall air leakage to be 1739 CFM50, which he said was very good. Last year I got window prices from a local installer for Sunrise windows. The price to replace all 6 would be $4,800 (which I might have to do half at one time and the other half later due to budget). So obviously insulating the walls would be cheaper, but I wanted to get some opinions on whether the walls should indeed be first and the windows second (the attic already is insulated with 2 layers of R19). Since the guy who did the energy audit is an insulation contractor, I just want to make sure he didn't stack the deck in favor of insulating the walls (though he seemed very professional and has been in business a long time). Should I do the walls first and windows second? I can probably only afford to do one and not both this year, so which would reduce my energy usage the most and increase the comfort level in the house? Let me know if you need any other info. All advice/opinions greatly appreciated. Thanks. Mark

Im trying to finish a room in the attic. I want to first insulate the room. I read a lot about ventilation. when I looked at my roof I see there is woods pieces going from wall to wall that I can fit my pinky in between that wood and the roof itself. Will this be considered good ventilation. Can I just buy the insulation pillows and put them then add sheets of wood to finish off a wall? see attached pics. [URL=http://img845.imageshack.us/i/imag0047i.jpg/][IMG]http://img845.imageshack.us/img845/179/imag0047i.th.jpg[/IMG][/URL] [URL=http://img715.imageshack.us/i/imag0049wb.jpg/][IMG]http://img715.imageshack.us/img715/9110/imag0049wb.th.jpg[/IMG][/URL]