For me, it's a tie between John Darnielle of The Mountian Goats and Jeff Mangum of Neutral Milk Hotel.

I mean, Darnielle gave us:

In the tips of my fingers
In the skin on my face
In the weak last gasp of the evening's dying light
In the way those eyes I've always loved illuminate this place
Like a trashcan fire in a prison cell
Like the searchlights in the parking lots of hell

And Mangum gave us:

And one day we will die
And our ashes will fly
From the aeroplane over the sea
But for now we are young
Let us lay in the sun
And count every beautiful thing we can see
Love to be
In the arms of all I'm keeping here with me

So who do you think writes the best lyrics? Be sure to include examples.