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Forbes has listed what they consider are the "Best" SUVs for 2007. Not much in the way of how they went about determining the Best, but for American automobiles they chose the Escalade, and for the imports, they selected the Mercedes GL. They also made a mention of the yet-to-come-to-market Spyker D12.
It's tough to say what cars were nominated, but based on the Gallery and all the sub categories, it seems all SUVs were considered:
Incoming King of SUVs: Spkyer D12
Best Redesign SUV: Acura MDX
Most Elegant SUV: Land Rover Range Rover (non-sport)
Best American SUV: Cadillac Escalade
Best High-Performance SUV: Porsche Cayenne Turbo
Best Escalade Alternative SUV: Mercedes-Benz GL
Best Reason to Buy GM Stock: Buick Enclave
Best Family-Friendly SUV: Honda Pilot
Best Green SUV: Lexus RX Hybrid
Coolest High-Tech SUV: Acura RDX