Linux VS Windows

When comparing Linux to Windows, which platform do you feel is best for web development? Please explain why?
Thank you guys so very much for any help that you can give.

99 percent of the time the "best" system is the one the developer already understands. It's considerably more efficient to choose servers and services like scripting support based on what you understand than to spend months learning something new to fit a different system. Most of the larger web hosts support both Linux and Windows.