These kinds of thread are really a gray area for us.
On one hand, there is nothing wrong wanting to get user's opinions. For somebody who is unsure, getting experience from others about what is good and what is bad can be really useful.
On the other hand, you can't just ask "What is the best". For one, since there are different versions of android builds, no one can just say what the "best" is. For some people, the best can be the most bleeding edge build even with broken functionality. For others, they may value stability the most; and for even more, they may want a build with tons of extra features.
So, with that said - OP: i welcome you to rephrase your question, preferably about some specific ROMs that you might have in mind, as well as what your needs are. Otherwise, i will close this down per board rules..