Well, my very first favorite role of Sugita-aniki is not from anime, but from game. Sakurai Ruka from Tokimeki Memorial Girl's Side 3rd story game is my very first favorite role of Sugita XDD . And followed by Gintoki in number 2.
He used different voice i seldom heard in anime or game with him in it as Ruka. XDD
And the third one is Motosuwa Hideki. I always laugh hearing him as Motosuwa especially with the episode when he lost his wallet.