Welcome to Just Answer and thanks for your question. My name is XXXXX XXXXX I will do whatever I can to help you. However, I would need some more information. For instance your question reminds me of "What is the best flavor ice cream?" Of course, the answer will vary according to each individual's taste.
It all depends on what you mean by "best?" Are you looking for something luxurious with no price limit? A bed and breakfast with charm? A rustic log cabin? A motel? The most you can get for $100 per night? Free continental breakfast? Restaurant and/or bar on the premises? A one-night stay or a week at the same place? Free parking?
Looking forward to hearing from you,
How about best value? Looking for nice accommodations at a great price. Hotel, cabin or B&B are all fine. Looking more for personal recommendation from someone who knows the area.
Thanks for the additional information.
The top 3 ranked hotels in Branson are #1 the Branson Yellow Rose Inn and Suites, #2 Best Western Music Capitol Inn, and #3 the Village at Indian Point. The first two are about $100 per night and the Village is about twice that, although you can sometimes find bargains on priceline, travelocity, etc. The Best Western Branson Inn and Conference Center is also good for about $80-$100 per night. All have the usual amenities.
Cabins ands B & Bs are pricier than that and I wouldn't consider them a "best value." You will find they run from about $120-400 per night. My personal favorite is the suite at Kite House B & B in nearby Hollister for about $135 per night. It includes a delicious breakfast and the hosts are great. Here is their site if you think you might be interested: http://www.kitehouse.com/index.htm
Hope this helps