here's what i'm using: (
http://www.mikrotik-routeros.com/?p=12&cpage=1#comments as reference)
/ip route
add check-gateway=arp comment="WAN 2 - Distance 1" disabled=no distance=1 dst-address=0.0.0.0/0 gateway=ppp-out1 routing-mark=wan2
add check-gateway=arp comment="WAN 1 - Distance 1" disabled=no distance=1 dst-address=0.0.0.0/0 gateway=ppp-out2 routing-mark=wan1
add check-gateway=arp comment="WAN 1 - Distance 2" disabled=no distance=2 dst-address=0.0.0.0/0 gateway=ppp-out1 routing-mark=wan1
add check-gateway=arp comment="WAN 2 - Distance 2" disabled=no distance=2 dst-address=0.0.0.0/0 gateway=ppp-out2 routing-mark=wan2
add check-gateway=arp comment="Default Route - Distance 1" disabled=no distance=1 dst-address=0.0.0.0/0 gateway=ppp-out2
add check-gateway=arp comment="Default Route - Distance 2" disabled=no distance=2 dst-address=0.0.0.0/0 gateway=ppp-out1
add check-gateway=arp comment="Static Route - WAN1" disabled=no distance=1 dst-address=0.0.0.0/0 gateway=ppp-out2 routing-mark=static-wan1
add check-gateway=arp comment="Static Route - WAN2" disabled=no distance=2 dst-address=0.0.0.0/0 gateway=ppp-out1 routing-mark=static-wan2
/ip firewall mangle
add action=mark-connection chain=input comment="Mark new inbound connection wan1" connection-state=new disabled=no in-interface=ppp-out2 new-connection-mark=wan1 \
passthrough=yes
add action=mark-connection chain=input comment="Mark new inbound connection wan2" connection-state=new disabled=no in-interface=ppp-out1 new-connection-mark=wan2 \
passthrough=yes
add action=mark-connection chain=prerouting comment="Mark established inbound connection wan1" connection-state=established disabled=no in-interface=ppp-out2 \
new-connection-mark=wan1 passthrough=yes
add action=mark-connection chain=prerouting comment="Mark established inbound connection wan2" connection-state=established disabled=no in-interface=ppp-out1 \
new-connection-mark=wan2 passthrough=yes
add action=mark-connection chain=prerouting comment="Mark related inbound connection wan1" connection-state=related disabled=no in-interface=ppp-out2 \
new-connection-mark=wan1 passthrough=yes
add action=mark-connection chain=prerouting comment="Mark related inbound connection wan2" connection-state=related disabled=no in-interface=ppp-out1 \
new-connection-mark=wan2 passthrough=yes
add action=mark-routing chain=output comment="Mark new inbound route wan1" connection-mark=wan1 disabled=no new-routing-mark=static-wan1 passthrough=no
add action=mark-routing chain=output comment="Mark new inbound route wan2" connection-mark=wan2 disabled=no new-routing-mark=static-wan2 passthrough=no
add action=mark-connection chain=prerouting comment="Mark traffic that isn't local with PCC mark rand (2 possibilities) - option 1" connection-state=new disabled=no \
dst-address-type=!local in-interface=ether1 new-connection-mark=wan1_pcc_conn passthrough=yes per-connection-classifier=both-addresses:2/0
add action=mark-connection chain=prerouting comment="Mark traffic that isn't local with PCC mark rand (2 possibilities) - option 2" connection-state=new disabled=no \
dst-address-type=!local in-interface=ether1 new-connection-mark=wan2_pcc_conn passthrough=yes per-connection-classifier=both-addresses:2/1
add action=mark-connection chain=prerouting comment="Mark established traffic that isn't local with PCC mark rand (2 possibilities) - option 1" connection-state=\
established disabled=no dst-address-type=!local in-interface=ether1 new-connection-mark=wan1_pcc_conn passthrough=yes per-connection-classifier=\
both-addresses:2/0
add action=mark-connection chain=prerouting comment="Mark established traffic that isn't local with PCC mark rand (2 possibilities) - option 2" connection-state=\
established disabled=no dst-address-type=!local in-interface=ether1 new-connection-mark=wan2_pcc_conn passthrough=yes per-connection-classifier=\
both-addresses:2/1
add action=mark-connection chain=prerouting comment="Mark related traffic that isn't local with PCC mark rand (3 possibilities) - option 1" connection-state=related \
disabled=no dst-address-type=!local in-interface=ether1 new-connection-mark=wan1_pcc_conn passthrough=yes per-connection-classifier=both-addresses:2/0
add action=mark-connection chain=prerouting comment="Mark related traffic that isn't local with PCC mark rand (3 possibilities) - option 2" connection-state=related \
disabled=no dst-address-type=!local in-interface=ether1 new-connection-mark=wan2_pcc_conn passthrough=yes per-connection-classifier=both-addresses:2/1
add action=mark-routing chain=prerouting comment="Mark routing for PCC mark - option 1" connection-mark=wan1_pcc_conn disabled=no new-routing-mark=wan1 passthrough=\
yes
add action=mark-routing chain=prerouting comment="Mark routing for PCC mark - option 2" connection-mark=wan2_pcc_conn disabled=no new-routing-mark=wan2 passthrough=\
yes