What makes a great commercial? Dramatic, funny, human interest, memorable, taboo… relatable?

The Super Bowl draws some of the best advertising efforts of the year. This year was no exception. So, here’s my list of companies which produced the winning and losing commercials of Super Bowl XVL.

2011 Super Bowl Winning Commercials

Budweiser (NYSE:BUD)

No stranger to this list, Budweiser is back again this year with some excellent commercials. My favorite beer commercial this year is representing the bud light brand.

10. Bud Light: Hack Job

Pepsi Co. (NYSE:PEP)

Pepsi spend some serious money this year promoting some of their best products. Pepsi Max and Doritos were their swag of choice this season (Doritos by Frito-Lay which is owned by Pepsi).

9. Pepsi: Can Thrower

8. Doritos: House Sitting

Best Buy Co. (NYSE:BBY)

See Donovan’s post with behind the scenes background on the Ozzy Osbourne / Justin Bieber spot.

7. Best Buy: Ozzy Osbourne

National Football League

6. NFL.com: TV Favorites

eTrade Financial (NASDAQ:ETFC)

The baby is back. Still get a kick out of the talking toddler.

5. eTrade: Suit Fitting

Gannett Co. Inc. (NYSE:GCI)

When a car full of chimps blocks a guy into his parking spot I didn’t know if this commercial was going to fly. Watch to the end and you’ll see why Gannett has scored a goal with this Careerbuilder.com spot.

4. Careerbuilder.com: Chimps

Volkswagen AG (ETR:VOW)

With Audi and Volkswagen both showing remarkably entertaining commercials that, in my opinion, perfectly speak to their target audience. Here are the commercials that represent my top pick.

3. Volkswagen: Black Beetle

2. Audi: Release the Hounds

1. Volkswagen: Darth Vader Kid

2011 Super Bowl Losing Commercials

I’ll keep this list shorter with just two stand out losers in the game this year.

General Motors (NYSE:GM)

With SIX commercials this year – I don’t think the creative team behind Chevy has their act together. The most entertaining one of the lot was more of a commercial for transformers than Chevrolet. Sorry Chevy but you missed the mark.

Chevy: Transformers

Groupon.com (Private)

In late 2010, Groupon apparently rejected Google’s offer of 5.3 Billion for the online coupon merchant. As I watch this commercial I wonder if the same people who rejected the Google deal also approved this commercial?!

Groupon.com: Tibet