I think that at the moment, Juninho Pernambucano is probably the best. He is an integral part of the Lyon Side and his freekicks as far as i have seen very rarely ever miss their mark, they are either saved, scored or just missed.
Having said that I think that people are being a little harsh on Beckham, granted that he is not the player blessed with the greatest overall gifts but he is deadly with a dead ball at his feet. While he may not have scored for a while I think that this is down to confidence. Beckham in open play may be average but with a dead ball at his feet he is World Class.
I aslo think that Ronaldinho is very underrated when it comes to freekicks. His imagination and guile comes to the fore when he is taking freekicks, His freekick against Ollie Kahn in Germany was breathtaking. De man chip ah freekick into de vee and Khan eh even move, now that is class.
Others would be:
(In no particular Order)
Marcos Asuncao(Betis)
Thierry Henry
Recoba
Mihajlovic
Del Piero
Totti
Rui Costa
Pirlo