"It's what first marked her as a mainstream provocateur," the magazine said in explaining why she tops the Top 25 list in the magazine's September issue.
No. 2 is the liver of Rolling Stones guitarist Keith Richards.
"When Richards finally passes, they'll line the exterior of the space shuttle with his liver tissue," the magazine says.
Motley Crue drummer Tommy Lee's legendary "package" also made the list as did REM singer Michael Stipe's shaved head, the mammoth tongue of KISS' Gene Simmons, Bruce Springsteen's rear, Elvis Presley's hips, Tina Turner's eternally young legs and the toned chest of rapper 50 Cent.