If you're saying someone is the best:
* Tu es le/la meilleur(e). (You are the best.)
* Tu es excellent(e). (You are excellent.)
* Tu es formidable. (You are amazing.)
* Tu es génial(e). (You are awesome.)
If you're thanking someone for being the best:
* Merci d'être le/la meilleur(e). (Thank you for being the best.)
* Tu es vraiment le/la meilleur(e). (You are truly the best.)
If you're telling someone they're your best friend:
* Tu es mon/ma meilleur(e) ami(e). (You are my best friend.)
Remember to use "le" for a male, "la" for a female, and "le/la" when you're not sure of the gender.