Nebraska seems to be a fine place to be for LGBT people. There's just nothing LGBT related anywhere, and even though pretty much every law excludes us, the common man on the street doesn't care. I mean litterally doeasn't care. When you speak to most nebraskans about gay rights, they just say that they think gay people should be able to get married. And then they try desperatly to change the subject. Just my 2 cents.
It depends on how you look at it I suppose, lots of countries and states have some good points and bad points in law and local attitude and then there's the laws on transgender citizens as well. I've always thought of Canada, Belgium, Holland, Spain, Portugal, Sweden, Iceland, maybe Brazil? and some others as being some of the most accepting though.
In my experience the Uk is pretty good. But as for the best, that would probably have to guess somewhere in Scandinavia.