>>154799"best" is very subjective. Not everyone is into the same things.
Personally, I really love Polka's member ASMRs. It's the exact type of ASMR I like with lots of comfy bedside late night talk, some kissing, cuddling and her telling you her thoughts and such.
I also like Haachama ASMRs. There's also Noel, Mel, Roboco and Choco for the more standard ear cleaning, ear blowing, hair washing etc. kind of ASMR.
Gura has very high ASMR potential and is buying a good 3DIO right now, so look forward to that.