It depends on which aspect of skating we're talking about. I've always been a bigger fan of mens skating than ladies, so my favourites are men.
For actual 'skating', it's Patrick Chan without a doubt. That man's basic skating is just sublime, in a class of it's absolute own. I would rather watch him just do basic stroking exercises around the ice for 5 minutes than watch a perfectly skated quad-filled program by almost anyone else. I was fortunate enough to see him at Skate Canada a few years ago, and was just in complete awe (even with mistakes, his brilliance was clear)
I've always loved the energy and performance of Javier Fernandez. I was lucky enough to see him live at Europeans a few years ago, and he just reaches out to the crowd. I remember him performing his Barber of Seville program, and during the final step sequence, even from rows back, you could see him flirting with the audience. Not many skaters can reach out like that.
And with no explanation really needed, Kurt Browning (who I'm also fortunate enough to have seen in person, both during his competitive and professional careers).