"Best" is subjective at... best.
I like PEC (aka Alessandro) KK series, but some people find them "dark". Available at Digikey (KKA1041S28-ND)
Bourns is a nice one. Available at Mouser (652-PTR902-2015KA104)
Some people swear by Alpha. Available everywhere for $2-3.
The audio-snarks claim anyone not using an ALPS is a "Bolshevik weenie"
Then there's the stepped-attenuators.
Then there's the "light people" with their VACTROL volume controls.
Pick one... they all work!