Around here, I thought Nero HE-AAC would be considered the best AAC encoder. Not that I know much about AAC, though.
For rippers, however, I've tried many of them under windows, and by far EAC is the best. For some severely scratched CDs, Plextools Pro XL may have advantages in speed and accuracy, but only if you are using a Plextor drive. (and can part with 40 Euros or 55 USD)
EAC is very customizable, and it has a lot of capabilities that other programs don't even touch. It's also got a really slick internal database that can work with FreeDB to store your CDs' information. The user interface on EAC is very efficient and easy to use as well. The only thing that might put off a new user is the advanced options once you dig around in the menus, but there are lots of sites and people on the net that can help with that, to ensure that you have the optimal settings.
Also, EAC supports many presets that you can use to quickly change how you want to rip your CDs. It's just an amazing program, really. I've personally flipped Andre some money to express my thanks for his efforts.
It's free. So why not?
http://www.exactaudiocopy.de/