Linux distro...?

Do you mean "Wat is the OS most comparable for windows users?".

Opinions differ greatly, some swear by distros that are tricky to set up, others go for the easiest one to set up. Each Distro has its disadvantages.

I'm one of those who thinks: it also should look cool :)

I suggest you try some LIVE CD's out, that you can run without installing.

My personal favorites are Ubuntu series (Ubuntu, Kubuntu and Xubuntu) for ease of setup and Dyne:Bolic Linux (Because it enables you to boot from CD and the rest from HDD by copieng a folder from CD.

But for beginners Ubuntu is suggested by me.

But as I said, opinions differ greatly :)

Like others have said, there is no one 'best' Linux distro. I would also concur on the trying of liveCD's as a first step. As has been mentioned, Puppy and DSL are good choices for operating portably, but you may have difficulty with wifi on DSL due to its use of the 2.4 kernel (yes, it can get technical!). Like Windows, Linux is dependent on 'drivers' for hardware compatibility; and not all hardware manufacturers make that easy. Also, some distros will make choices on which drivers to include by default because of their (developer's) hardware or space limitations on a CD/DVD. So, if you first couple of attempts at running a distro don't work, don't give up on Linux; try a different distro.

Another live CD possibility to try is PCLinuxOS, which is often abbreviated as PCLOS. This one uses the KDE windows manager/environment, which in my opinion, is more similar to Windows than the Gnome Windows manager used by Ubuntu. It is my choice for most of my machines. I also use DSL and Xandros (which isn't free) and am planning to experiment with a puppy variant called breeezy (for my Asus eeepc)

Be aware that personal preferences always apply whenever you ask for the 'best'!

It depends. My personal favorites are Ubuntu and openSUSE. I absolutely love the way openSUSE has combined KDE in its environment, and there is a patch you can download to upgrade KDE4. Here's a little rundown on these two, possibly the leaders in the Linux world right now:

Ubuntu

• CD-based
• Uses GNOME desktop environment
• Designed for computers with 256MB RAM and 4GB of HD space
• Best for a user coming straight from Windows with little Linux background
• Not too geeky (kind of like I said before)
• Good, but not huge software base
• Not a whole lot of support from other software bases

openSUSE

• DVD-based
• Uses KDE3 desktop, with an option to download KDE4 after install, or optionally the GNOME Desktop if that is what you prefer
• Designed for computers with at least 256MB RAM (512 recommended) and 2.5GB of HD space
• Better for someone with more Linux experience, but can be better than Ubuntu in some ways
• Sometimes gets kind of geeky (install, for instance)
• Amazingly huge software base
• Has a lot of support from other software bases

It's kind of up to you, but right now I think openSUSE is a more complete distro than Ubuntu, although Ubuntu requires less work on your system (my PC with 128MB RAM and a 500MHz Pentium III processor runs it slowly, but not with a whole lot of lag). OpenSUSE on the same PC is a little slower, but bearable.