As usual, a lot depends on what you mean by “best” drummers.
When people are rating the “best” guitarists, they tend to pick guys who do lightning-fast, flashy solos. But while the Eddie Van Halens of the world are impressive, they tend to repeat themselves far too much. I’m generally more impressed by guys like David Gilmour and Mark Knopfler, who may not have Eddie van Halen’s dexterity, but who have a real feel for what a song needs.
If you’re rating drummers by their ability to play flashy solos, there’s no question who the best is: Carl Palmer. 90% of the time, I get utterly bored by drum solos. They’re usually my cue to go get a hot dog, or make a trip to the men’s room. Neil Peart and Carl Palmer are the only drummers who’ve ever held my attention during lengthy drum solos. And, good as Peart was, Palmer was MUCH better.
That said, soloing is only a small part of what makes a good drummer. John Bonham was a pathetic drum soloist, but his drum work defined the Led Zeppelin sound- Buddy Rich couldn’t have played “Dazed and Confused” or “Whole Lotta Love” any better.
Then there’s the question, how much value do you place on versatility? Bill Bruford and Phil Collins come to mind as drummers who excelled in several different genres. Though they’re best known for their work in “art rock” (Bruford in Yes and King Crimson, Collins in Genesis), both did some fine work in jazz fusion as well (Bruford in his own band, featuring Allan Holdsworth, and Collins with Brand X).
Then, of course, there’s the all-time great studio session drummer, Hal Blaine. People are often astonished at how many of their favorite records of the 60s and 70s actually featured Blaine on the drums (in the mid 60s, whether you were listening to Frank Sinatra or Frank Zappa, you were hearing Hal Blaine).
So, my short list is (in alphabetical order):
Hal Blaine
John Bonham
Bill Bruford
Phil Collins
Carl Palmer
Neil Peart
But I retain great admiration and affection for numerous other drummers, including Terry Bozzio and Ian Paice.