Men, Do you consider your wife to be your best friend?

This is another of my wife's strategic topics to break my ace. Early in our marriage she would always say how I was her best friend. She always wanted me to say the same. I loved her, but didn't feel that way. I mean usually your best friend doesn't yell at you like a little boy when there mad. It's a little more grown up than that. And all the friends I ever had never nitpicked at each and every character flaw. So I never really felt it. But if you do consider your wife to be your best friend, does it add a lot to your relationship? Guys who are getting out of their relationship/marriage, is this a goal for the next one? Guys who had a bad divorce, is this a goal? I find it hard to see. Guy friends kind of accept you for what you are...ladies never seem satisfied. Thoughts?