Questions & Mysteries Who does Luffy like more:

I think he loved Ace more than anybody. He grew up with him, trained with him, was looking up to him and spent more time with him than with Sabo for example.

Next comes some of the straw hats (the first members like Zoro, Nami, Usopp and Sanji then the ones who joined afterwards, Chopper and Robin, then Franky, and finally Brook).
I don't where I would put Jimbei, he seems to like him a lot.
Sabo comes after East Blue members but before the others.

SHanks is last.

But he loves them all very much. So in the end it doesn't really matter.