Here is my list:
1. LeBron James (He silenced the critics with his first ring this year, Now he is the "King")
2. Kevin Durant (Lead his team to the Finals and has lead the league in PPG the last 3 years)
3. Derrick Rose (When healthy, He can take over games and score at will)
4. Kobe Bryant (Who says this guy is past his prime?)
5. Dwayne Wade (Struggled in the Play-offs, but at his best, he is absolutely lethal)
6. Dwight Howard (His attitude stinks, but he is statistically the best Center in the NBA)
7. Kevin Love (He has proved that his team is play-off caliber with not much supporting cast around him)
8. Chris Paul (Debatebly the best pure PG in the NBA)
9. Deron Williams (This is where the debate comes in)
10. Kevin Garnett (He play like he was 25 years old this year, do you believe?)
Honorable mentions:
PG
Rajon Rondo
Russell Westbrook
SG
James Harden (His clutch heroics put him this high)
Monta Ellis
SF
Carmelo Anthony (If he can bring a championship to NY then he will be put in the top 10)
Paul Pierce (Big reason why the Celtics made a play-off run)
PF
Blake Griffin (NBA Dunk Contest winner)
Dirk Nowitzki (I'll probably get yelled at for puttin him this low, but play-off success went to Garnett this year)
C
Chris Bosh (A huge asset to this Heat team from both ends of the floor)
Andrew Bynum (Another Bigman with an attitude, but the sky is the limit as far as his potential)