Difficult one to answer, because so many goals have different emotions and circumstances attached to them. So, in no particular order here is my top 3:
1. Sheedy vs Leicester Dec 86, deft edge of box curling chip. I was right behind it and have never seen a more technically brilliant strike by an Everton player.
2. Rooney vs Arsenal Oct 2002. If you were there you'll remember the roar that greeted that goal.
3. Ferguson vs Bolton Boxing Day 97, headed goal to complete a hat-trick. St End was seriously mental that evening.
As Big Nev would say, though, truly the best Everton goal is the next one.