What is the “best” card counting system?
There is no such thing as a “best” card counting system unless you are a robot, in which case you would be keeping track of each and every card. Humans, on the other hand, have limitations. For shoe dealt games, all card counting systems perform within a tenth of a percent (or so) of each other. For single deck games, a balanced multi-level count with an ace side-count can show a significant theoretical improvement over unbalanced and single-level counts, however, the player runs the risk of mental fatigue and errors.