Superman/Batman #75: Writer/Artist - David Finch
Set in the future, Connor Kent (Superman) and Damian Wayne (Batman) discuss their reasons for stepping into the roles of their mentors.
Hit the jump for the runners up!
Batman #702: Tony Daniel (Artist), Grant Morrison (Writer)
In their follow up to Final Crisis and Batman: RIP, Daniel and Morrison break down Batman into three words. Amazing.
Superman/Batman #75: Francis Manapul (Artist), J.T. Krul (Writer)
Superman/Batman #75 had several amazing panels, but this one discussing the moral implications of telling the truth when you know it would hurt a person you truly care about stands out as an important message in comparison to several fantastic panels.