Honestly I think some rankings and cities are warped look at the countdown for yourself....
40. Boulder, CO
39. Nashville
38. Bristol, CT
37. Kansas City
36. Portland
35. Raleigh
34. Seattle
33. Asbury Park, NJ
32. Omaha
31. Detroit
30. Cleveland
29. Newport Beach
28. Burlington, VT
27. San Diego
26. Orlando, FL
25. Buffalo
24. Saint Paul, MN
23. Dallas
22. Wasilla, AK
21. Houston
20. San Francisco
19. Jersey Shore
18. Austin
17. Atlanta
16. Santa Fe
15. Provo, UT
14. Martha's Vineyard
13. Las Vegas
12. New Orleans
11. Brooklyn
10. St. Louis
9. Miami
8. Salt Lake City
7. Maui
6. Philadelphia
5. Manhattan
4. Chicago
3. Pittsburgh
2. Los Angeles
1. Boston
Check out GQ for their explanation for each city.