Well believe I that it's a lot easier for girl to just be friends with boy... than it's for boy to just be friends with girl. Boys usually have their sex drive stuck in continious on-mode... girls at least can mute it or put it into standby mode. Girls are much better in autosuggestion...self-denial w/e word you want to use. For example if I consider that some guy is just a friend that turns off all the sexual attraction I might normally feel towards him. Then it takes a lot to turn the brain back to sexual attraction mode. lol gays make good best friends for girls if they don't hate women... and if the girl doesn't hate gays...

Boys don't think so. Girls do. I've seen this scenario in many movies, eg "He's just not into you" based on the book by the same name. Boys often fantasize about being lovers with a girl, and girls can believe that boys "just want to be friends" with them. Denial works pretty well to keep a friendship together.

You have just said this

They can be friends or best friends, however the sexuality of the relationship is being ignored. . . Both parties are fooling themselves if they say that they're "best friends".

Custom and local standards usually dictate whether a boy and a girl can be best friends. In Western societies, it is accepted for the most part. However there is always the possibility of becoming more than friends, so there is a little more tension than would be present between friends of the same gender. In other societies, especially more conservative ones, a close friendship between a boy and a girl is not only frowned upon, but in some cases forbidden. I have been in several countries where a friendship between genders was thought to be pretty close to impossible according to that country's standards.