I would have to disagree. OOT was far better. Not only the 3d graphics, heck it was the first zelda game I ever played. The difficulty was challenging, especially at the age I was when I played it.
Majora's Mask was far too short to be considered the best, and the moon thing got annoying after awhile.
Now Alttp was a great game, that I will admit, but OOT is my favorite. Horseback riding rocks! I particularly liked The Fire Dragon, Volvagia, Twinrova, Phantom Ganon, and Ganondorf himself. The side quests were awesome.