Well, I'm not actually sure where my best friend M is, because I haven't spoken to him in a while. We have one of those relationships where you don't see someone for a year and then when you do finally meet up again, it's like no time has passed at all. We email back and forth occasionally, but he lives two hours away and we have very different lives now than we did when we were in high school together. He's still my best friend, though.
My other best friend is my fiance, but he doesn't think it's fair to call each other best friends because you ought to be able to tell your best friend that they're being a moron and he doesn't think he should do that with me. But I
consider him my best friend, so :P to him!
Oh, and to answer the question: he's on his way to pick me up from work.