What is the best high level armor (heavy) in Skyrim? I'm talking about special armor, not armor that scales and can be smithed.

The only Heavy armor I know of that can't be Smithed is Wolf (I don't think it can be ) and Falmer, but they can be improved...I may not be sure what you're asking.

You mean like unique armor? "The Ebony Mail" or whatever it's called is a Deadric artifact that seems pretty good. It comes with caveats, though. Spellbreaker and Ysgramor's Shield are both classified as heavy. Those are the only ones I can really think of.

eta: Yes, and Wolf Armor at the Skyforge as buckom posted.

http://images.wikia.com/elderscrolls/images/f/fe/Blades_armor.jpg

Define "best"

Highest armor rating? Every armor can exceed the invisible cap of 500-600. Self double enchantments are usually the best, but there are unique enchantments that make some special armor worth it, and only in that regard can I help you out without being redundant by saying "legendary daedric armor with enchatments x and y"

The only uniquly enchanted heavy armor I have found is ebony mail, which is found Or you could mean heavy armor that esthetically looks the best, and I don't really have an opinion for that.

You don't like the look of the Daedric armor? It definitely looks the most menacing - a little too 'pointy' to be practical, but it looks cool...and I don't even play particularly evilly.

The Ebony is beautiful (the NPCs even make comments about it ), but I'm not crazy about the Helm - it's too narrow-ish, but I don't hate it.