My top five would be LeBron, Wade, Dwight, Dirk and Durant in that order.
I don't think there is much separating the next 10 or so players so I don't care too much about which order they are placed in. I would lean more towards the big men first (Garnett and P.Gasol), then wings (Melo, Kobe) and finally point guards (Rose, Paul, Deron, Rondo).
Then move into the next tier with guys like Nash, Westbrook, Ginobili, Joe Johnson, Paul Pierce, LaMarcus Aldridge and Blake Griffin. Probably Zach Randolph too given his strong play last year.