In terms of actually calorie counting, any caloric estimation is just that - an estimation. The numbers we hope are accurate can have a variation of 20-45% - in either direction. At the same time, our estimates for body fat %, muscle mass and energy expenditure/needs in general are also estimates. Pretty much, we're all just guessing about all of it, more or less.
What that means to me - personally - is that when calorie cycling, bigger contrasts between 'low' and 'high' days are more effective when aiming for a ballpark average. For example, if you're looking to consume an average of 1,700kcal every day, you could alternate with 3 'low' days of 1,400kcal, and 2 high days of 2,200kcal. With that kind of cycle, if you're off by ~100kcal on any given day, you still have a good 'buffer zone' to make sure there's a difference - as opposed to 1,600/1,800 where eating a banana and a glass of milk can literally make your 'low' day actually a 'high' day.
I get confused easily
, and so I would just try to aim for 'high' days when I workout, and 'low' days when I don't - the 'in between' days just make things more complicated than I'm willing to deal with.
Eating carbs/calories around your workout (pre/peri/post) tends to help prevent muscle breakdown, and it also promotes growth and recovery. For that reason alone, if I were to start 'cycling' my food intake, my first step would be to make sure I'm eating more when I'm being physically active, and less when I'm not.
Personally, I believe that there are two major advantages to calorie cycling. A)You have the 'wiggle room' to be able to eat out, or indulge in a treat one day without royally screwing over your 'average'. And B)You are able to eat a bit more around your workouts, which gives you more energy/better recovery without feeling that you're sacrificing your weight loss goals.
If I were you, interested in getting into calorie cycling, and assuming that you workout 3-4x a week, this is what I'd do:
A) Find an estimate of your average TDEE (don't forget to factor in any physical activity!), and then figure out what your 'weight loss calorie goal' is at ~85% of your maintenance calories - making sure that you are consuming a minimum of 1g protein for every kg of bodyweight.
B) Take away ~200-300kcal from that number for days when you're not doing much physical activity.
C) Add ~200-300kcal to the days you're working out, ideally sometime near the workout itself.
D) Continue for 4 weeks, and then evaluate how this system has worked for you.
E) If it works, keep on with it - if it doesn't, try manipulating a variable!
I will add: I am not a doctor, dietician, or fitness professional. Please do your own research on the topic in order to make educated decisions. And consult with a doctor or health professional before changing your diet/fitness routine.
Best of luck, 'hope this helps a bit!