"Best" gets pricey quick. Budget and intended use? If you're using them for music you'll want an amp/DAC. If you're gaming you may want a soundcard with an amp and DAC and that also has virtual surround for games.
I suppose "best" is some what subjective.I use them for both gaming and music. That being said I use them on various platforms. I have a laptop with on board Realtec audio which is meh, a MSI Vortex PC with Nahimic sound card which is nice I also listen on my iphone, and the tv.
Sennheiser is currently pushing their GSX 1000 model for gaming which runs $230. I would like to spend anywhere from $150-$250 range but if you know of something noteworthy which exceeds that budget I'd be interested in hearing about it.