Are we allowed more than one Vaughan? If so, my list is:
Guys:
Bruno Langley (Corrie) tops my list, specially in that white towel!, followed very closely by
Adam Rickitt, (Corrie), specially shirtless (those abs & pecs mmmm)!, then
Ryan Thomas (Corrie), specially showing those arms and hopefully soon-to-be-seen (in the warmer weather) 'builders bottom'!
Syd Woolfe (Emmerdale), specially in boxers as in the soaps calendar!
Girls:
Tina O'Brien (again Corrie!), even tho I don't like her character Sarah Lou very much she's got brilliant taste in men - Bruno & Ryan above!