T1 Pelé, Messi, Maradona
T2 Beckenbauer, Cruyff, Di Stéfano, Cristiano
T3 L. Ronaldo, Xavi, Puskás,
T3 (continued) Müller, van Basten, Platini, Zico, Ronaldinho, Charlton, Iniesta, Matthäus, Best, Baresi, Moore, Maldini...
Players in tiers themselves are in a more or less free order (although I'd probably put Maradona as the lowest of the first tier due to the relative lack of longevity). Highlighted 3 players in the 3rd tier to technically complete the top-10 but it's very much the flavour of the month thing — there's not much between Ronaldo, Müller & van Basten for example (depends on what do you rate the most — peak, consistency or completeness); Ronaldinho & Best both have reached god-level of peak performance, albeit for a short time; and it's so hard to exclude Platini (or, by extension, Zico, as the two are almost inseparable)...