There isn't a single answer to this question as everyone's favorite VR headset will be different based on their own personal preferences. However, some of the more popular VR headsets on the market right now include the Oculus Rift, HTC Vive, and Sony PlayStation VR.
Personally, my favorite VR headset is the Oculus Rift. I love the immersive experiences that it offers, and the fact that it's constantly being updated with new and improved content. Plus, the Oculus Touch controllers are incredibly intuitive and make it easy to interact with virtual objects and environments.