Eh....I like all my cels too much to pick 
a 'best' one of them all. ^_^;; but from the 
technical point of view, this is probably one of 
my most pleasing cels visually. The detail is 
done very well, with a neautral expression and 
being able to see his face and outfit perfectly. 
It's one of the best Tasuki cels I've ever seen 
anywhere, and am very proud to own it. I wish 
more cels from epiosde 44 of FY TV were 
available, as it's animation was one of the best 
done out of all 52 episodes. :D