I don’t usually bring up this topic, but if someone else does it I’ll probably play along. Same deal with “best girl”, even if I’m heterosexual and male.

I usually like to discuss the characters’ role in the story, how they interact with each other, this kind of stuff.

I don’t, I don’t have anyone to talk about Anime ^^

Here us a lost of mine:

♀

• Victorique (Gosick)
• Shiina Mashiro (Sakurasou no Pet Kanojo)
• Black Rock Shooter (BRS)
• Haruhi Suzumiya (Suzumiya Haruhi no Yuuutsu)
• Haruka (Sakura Trick)
• Aoi Nagisa (Strawberry Panic!)
• Rias Gremory (High School DxD)
• Misaki Ayuzawa (Kaichou wa Maid-sama!)
• Yami (Motto To Love)
• Yuki Nagato (Suzumiya Haruhi no Shoushitsu/Nagato Yuki-chan no Shoushitsu)
• Papi (Monster Musume no Iru Nichijou)
• Komachi Hikigaya (Yahari Ore no Seishun Love Come wa Machigatteiru)
• Rikka (Chuunibyou demo Koi ga Shitai!)
• Hinata (Hoshizora e Kakaru Hashi)
• Mizore Shirayuki (Rosario + Vampire)
• Tokaku Azuma (Akuma no Riddle)
• Kurumi Tokisaki (Date A Live)
• Tōka Yatogami (Date A Live)
• Lucy/Nyuu (Elfenlied)
• Ruby Rose (RWBY)
• Yang Xiao (RWBY)
• Blake Belladonna (RWBY)
• Shino Amakusa (Seitokai Yakuindomo)
• Hoshikawa Kirara (Kore wa Zombie desu ka? Of the Dead)
• Hiramatsu Taeko (Kore wa Zombie desu ka? Of the Dead)
• Tomari Kurusu (Kashimashi ~Girl meets Girl~)
• Lisara Restall (Dakara Boku wa H ga Dekinai)
• Mei Misaki (Another)
• Mireille Bouquet (Noir)
• Kirika (Noir)
• Ryuu Lyan (Dungeon ni Deai o Motomeru no wa Machigatte Iru Darou ka?)
• Triela (Gunslinger Girl)
• Claes (Gunslinger Girl)
• Akio Fudo (Trinity Seven)
• Mina Tepes (Dance in the Vampire Bund)
• Mei Ren (Dance in the Vampire Bund)
• Kuryuu Megumi (KimiKiss Pure Rouge)
• Miss Monochrome (Miss Monochrome The Animation)
• Rushuna Tendo (Grenadier)
• Ryuko Matoi (Kill la Kill)
• Tooru Ichii (A-Channel)
• Nunotaba Shinobu (To aru Kagaku no Railgun S)
• Ryofu Hôsen (Ikki Tousen)
• Shiori Asagiri (Tamako Market)
• Kanna Makino (Tamako Market)
• Tamako Kitashirakawa (Tamako Market)
• Aya Komichi (Kiniro Mosaic)
• Hana Oshiroi (Ben-To!)
• Sen Yarizui (Ben-To!)
• Azusa Nakano (K-On!)
• Mio Akiyama (K-On!)
• Usami Masamune (Mayo Chiki!)
• Kirara Bernstein (GJ-Bu)
• Shion Sumeragi (GJ-Bu)
• Nagi Ichinose (Nyan Koi!)
• Miyauchi Renge (Non Non Biyori)
• Suruga Kanbaru (Monogatari)
• Oikura Sodachi (Monogatari)
• Tsubasa Hanekawa (Monogatari)
• Mayoi Hachikuji (Monogatari)
• Hitagi Senjougahara (Monogatari)
• Yotsugi Ononoki (Monogatari)
• Rem (Re:Zero kara Hajimeru Isekai Seikatsu)
• Chris (Konosuba)
• Kyoko Kirigiri (Danganronpa)
• Amy (Suisei no Gargantia)
• Arisa Ahokainen (Akiba’s Trip the Animation)
• Astaroth (Sin: Nanatsu no Taizai)
• Megumi Kato (Saenai Heroine no Sodatekata)
• Fino Bloodstone (Yuusha ni Narenakatta Ore wa Shibushibu Shuushoku wo Ketsui Shimashita.)
• Ooki Futaba (Amanchu!)
• Diana Cavendish (Little Witch Academia)
• Yassan (Danshi Koukousei no Nichijou)
• Aguris (Gamers!)
• Enomoto Takane (Mekakucity Actors)
• Kido Tsubomi (Mekakucity Actors)
• Komiya Ena (Just Because!)
• Kousaka Akiho (Boku no Kanojo ga Majimesugiru Shojo Bitch na Ken)
• Nakata Sae (Amagami SS)
• Tsukahara Hibiki (Amagami SS)
• Harumi Taniguchi (citrus)
• Yamagami Lucy Kimiko Akie Airi Shiori Rinne Yoshiho Ayano Tomika Chitose Sanae Mikiko Ichika (Servant x Service)
• Kajou, Ayame - (Shimoneta to Iu Gainen ga Sonzai Shinai Taikutsu na Sekai)
• Fuwa, Hyouka - (Shimoneta to Iu Gainen ga Sonzai Shinai Taikutsu na Sekai)
• Ranko Kanzaki - (The iDOLM@STER: Cinderella Girls)
• Anastasia - (The iDOLM@STER: Cinderella Girls)
• Rin Shibuya - (The iDOLM@STER: Cinderella Girls)
• Mika Jougasaki - (The iDOLM@STER: Cinderella Girls)
• Ririchiyo Shirakiin (Inu x Boku SS)
• RE-L Mayer (Ergo Proxy)
• Sonohara Anri (Durarara!!)
• Karisawa Erika (Durarara!!)
• Inaba Himeko (Kokoro Connect)
• Asuka (Kyou no Asuka Show)
• Chitanda Eru (Hyouka)
• Sempai (Tejina-senpai)
• Madara-san (Tejina-senpai)
• Iori Takamura (Tachibanakan Triangle)
• Asumi Kominami (Bokutachi wa Benkyou ga Dekinai)
• Mafuyu Kirisu (Bokutachi wa Benkyou ga Dekinai)
• Maya Kyoudou (Sabagebu!)
• Kukuru Anrakutei (Joshiraku)
• Ao Horie (Midara na Ao-chan wa Benkyou ga Dekinai)
• Chiyo Sakura (Gekkan Shoujo Nozaki-kun)
• Chio Miyamo (Chio-chan no Tsuugakuro)
• Maekawa (Denpa Onna to Seishun Otoko)
• Akebi (Akebi-chan no Sailor-fuku)
• Aharen-san (Aharen-san wa Hakarenai)
• Moeka (Steins;Gate)
• Kurisu Makise (Steins;Gate)
• Mahiru Shiina (Otonari no Tenshi-sama ni Itsunomanika Dame Ningen ni Sareteita Ken)

♂

• Hachiman Hikigaya (Yahari Ore no Seishun Love Come wa Machigatteiru)
• Kazuya (Gosick)
• Issei Hyoudou (High School DxD)
• Usui Takumi (Kaichou wa Maid-sama!)
• Kurusu Kimihito (Monster Musume no Iru Nichijou)
• Inaho Kaizuka (Aldnoah.Zero)
• Ikki Kurogane (Rakudai Kishi no Cavalry)
• Bell Cranell (Dungeon ni Deai o Motomeru no wa Machigatte Iru Darou ka?)
• José Croce (Gunslinger Girl)
• Hakuya Mitsomine (Mikakunin de Shinkoukei)
• Akira Kaburagi Regendorf (Dance in the Vampire Bund)
• Suguru Koshigaya (Non Non Biyori)
• Sadao Maou (Hataraku Maou-sama!)
• Takumi Fujiwara (InitialD)
• Araragi Koyomi (Monogatari)
• Masamune Makabe (Masamune-kun no Revenge)
• Ledo (Suisei no Gargantia)
• Handa Seishuu (Handa-kun!)
• Seiya Kanie (Amagi Brilliant Park)
• Io Otonashi (Acchi Kocchi)
• Kanate Age (Kuusen Madoushi Kouhosei no Kyoukan)
• Sakurada Shuu (Joukamachi no Dandelion)
• Shintarou Kisaragi (Mekakucity Actors)
• Izumi Eita (Just Because!)
• Kusuo Saiki (Saiki Kusuo no Ψ-nan)
• Oreki, Houtarou (Hyouka)
• Takumi Kijima (Midara na Ao-chan wa Benkyou ga Dekinai)
• Umetarou Nozaki (Gekkan Shoujo Nozaki-kun)
• Ikki Kurogane (Rakudai Kishi no Cavalry)
• Hyoing Kyoma (Steins;Gate)

As a heterosexual male, “best boy” is a topic I am unlikely to bring up of my own accord, but I would have no difficulty or discomfort engaging on the topic with ladies and/or gaybros.

That said, sometimes a male character is so compelling he gets ironically assigned the title “best girl”.