Since I work from home on my computer and also use it for emailing friends, etc., I often find myself eating in front of it as well. Recently I became concerned that I might spill something on the keyboard of my laptop and ruin it.
I use my laptop quite a bit in my kitchen for looking up recipes or just surfing the net while cooking. I always put the laptop on top of a cookie cooling rack (a small one fits perfectly) on my kitchen counter, so if there are any spills of any kind, your laptop is raised a bit.