MovieMaker puts this list out every year but this is the first year I can remember agreeing this much with their choices. I don't know all of these fests but there's a lot of overlap with my personal favorites here: Cinekink, deadCENTER, Florida Film Fest, Friars Club Comedy Fest, Traverse City – it's a great list.
Check out the 20 Coolest Film Festivals: 2010 from MovieMaker Magazine.