What's your favourite recipe?
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My favorite recipe is carrot cake. It is the best.
"It is the best" is fine. It means you think it is the best of any food that is available to anyone anywhere. It is often used in informal speech.
However, you can also say, "It is my favourite". This is clearer and means you like it but you accept that other people like other things.
Hope this helps,
ok. this helps a lot. Thank you.