Holy shit, this is a TOUGH one.
Nami and Faye Valentine are definitely at the top of my female list, no questions asked. I love women like them - strong, talented, sexy, cunning, and yet still have their weaknesses, their bitchy moments, and of course, their money problems and debts.
When it comes to guy characters I like…First would come Seta Soujirou from Rurouni Kenshin. I see him, not in a crush type way, but as a brother type character (long story). He's just extremely interesting and as someone else said, well developed. Enishi Yukishiro (RK) is probably my longest standing "anime crush". I thought he looked really cool from right when RK 18 came out...and as Jinchuu went along, I just really liked his character. Spike Spiegel and Vicious from Cowboy Bebop are another two favorites, and of course, Sanji and Zoro from One Piece. I can't just pick one! Rock Lee from Naruto is another, along with Kakashi (any ninja who reads porn while fighting is okay in my book).
It's too soon to say, but I think I like Ed from Full Metal Alchemist, much in the same way I like Soujirou. I'll see how I feel as I get deeper into the series.