This might be a fun poll for SOSH. Two ways: Who do we, the collective brilliance that is SOH, think was the best? and Who do we guess the hoi polloi voting on the USA Today site will select?
I'm not sure which presumptive question tims4wins might have been answering, but I think he nailed it for the latter question. If it's not Tebow, I think an RB might win it: Herschel Walker, Tony Dorsett, or Archie Griffin.
As for the former question, I think I would go with Charles Woodson, pretty impressive to win Heisman as a CB.