Mine would have to be Riften, great town (apart from the corruption)
Least favorite would be Windhelm. Just the environment puts me off a bit. And quite rude Nords.
2nd favorite would have to be Whiterun, normally the first Hold city you arrive in. It's people and it's environment are good- until the war and everything is wrecked. (I'm sure there is a Mod for that...)