This list will change day-to-day, but as of today, these are my top 10 among all episodes, with VERY honorable mentions going to: A Mid-Winter's Night Dream, Breaking the Ice, Moon Dance, Beware of Greeks, RDWRER, Out With Dad, The Show Must Go Off, Juvenilia, Wheels of Fortune, Star Mitzvah, Freudian Sleep.
It's my opinion seasons 2 through 7, 10 and 11 were better seasons in general and it made it too difficult to choose ten out of all episodes, so I chose the best one from each season, omitting season 6 because it contained the fewest "favorite" episodes among all seasons, but of course was still great.
More than a top 10, I have a top 264 episodes of Frasier, but here are my highlights. Others include Bla-z-boy, The Devil and Dr Phil, The 1000th Show, A Passing Fancy (I love Kirby), High Holidays, The Love You Fake, Cheerful Goodbyes and of course The Inkeepers. Niles' part of Three Valentines is also top notch. Picking 10 was a nightmare. I've been obsessed since I was 12, so the Cranes are like my second family by now, and should I have a bad day you'll probably find me curled up in front of the TV watching Niles propose to Daphne and crying every single time.