This year's Eisner nominations are available for viewing at Heidi's blog.
And here are my (Steve's) thoughts on the categories that I care enough to have opinions about:
I'm surprised to see Johnny Hiro nominated a few times. I thought that book was lame, and I wouldn't give it a vote in any of its categories it's nominated in.
I think Dan Clowes is a shoo-in for best short story because... he's Dan Clowes. But I'd like to see either of the Mome contributions win, or Town of Evening Calm. all good stories.
The best single issue nominees I've read, I didn't care for. So no opinion there.
Darwyn Cooke's The Spirit deserves best ongoing, even though it's got stiff competition from a final issue of Y that kicked all kinds of ass and the sheer geek joy that is Buffy. But The Spirit is beautiful and captures the tone of an earlier era but with a modern twist.
I could see Nightly News winning best Limited, and people (including me) loved Umbrella Academy. But I'd kinda love to see Parade with Fireworks win, because it was damn good and got no hype.
Best new Series is a tight race but I'd love to see Scalped win. In the end however if I were laying money on the outcome, I'd guess Buffy would win.
Scott Chantler's Northwest Passage doesn't seem to me like it is necessarily a "teen" book, but it's still quite good. Unfortunately I think Sturm will win for Satchel Paige (that's again based on his name more than anything else; I haven't actually read this yet).
Perry Bible Fellowship for Best Humor, and if you challenge me on this, I'll call in unicorns to gore your ass.
Mome for Best Anthology. Ever.
Again, I still need to read Satchel Paige, but I'd vote White Rapids for best "reality-based" work, whatever that means. Such a finely crafted book, although its "story" is negligible.
Exit Wounds for best new graphic album, Super Spy by Matt Kindt for best reprint. Both were absolutely fantastic books.
I like that Best US Edition of International Material is given a separate category for stuff from Japan... it allows the Europeans to stand a chance. I vote... I Killed Adolf Hitler (hard choice though) and I'll give Town of Evening Calm, Country of Cherry Blossoms my manga nod. Quite a thoughtful book. If I had to guess, though, the buzz I've heard about MW would make me think it'll actually win.
Brubaker for best writer I guess, though I'd be happy if any of them won. Criminal is just too damn good.
Rutu Modan for best writer/artist.
(I'm skipping many of the art categories, as in the end, I just don't care enough.)
Matt Silday for special recognition
and Reading Comics for best comics-related book, because I often imagine it's the kind of book Chad and I would have written together if we'd had the chance.