The term 'boiling down to' comes from when you boil some mixture or substance to evaporate the non-important stuff to get the residue or 'core element' that you are really searching for. So when you say 'It all boils down to ....', you are saying 'It all comes down to one thing/argument/decision. The rest can be ignored'. Often, you can just replace 'It all boils down to ...' with 'It all comes down to ...' or 'In the end, it comes down to ...' Example: I keep wondering if I'll go on holidays this year. Finally, I tell myself, 'It all boils/comes down to if I have enough money'. I am saying that despite all the pros and cons of going on holidays, the real/main/essential factor is if I have enough money. All the other reasons 'boil' away leaving money as the crucial factor.

Hello, Rita. This is an idiom and a phrasal verb. If something boils down to something else, that something else is the reason for it, the essence of it, or the most important or most basic part of it. Imagine boiling a pot of some liquid until nothing is left except some residue; that is the essence of whatever you are boiling. This is the origin of this idiom. So, in your example, the sentence means, "Dinner is okay, but dessert is always the most important (or best) part of dinner for me." An example is: He seemed like a nice guy and I enjoyed our first date, but, for me, it all boiled down to whether I felt a genuine connection with him. Hope that helps!

"It boils down to ... " = "The most important part is ..."

roller coasters are super fun.. it all Boils down to is speed and adrenaline.. get on the machine and hold on for the ride

A synonymous phrase would be comes down to.