/!\ It doesn't include Breton Race ! They have a better build because of the resist magicka !
I will make another file for them !!! .

Okay first of all my english is very bad so i hope i will be understandable .

Before you read it for all people that will say : "They are no best build blablabla" , "skyrim isn't a game for Challenge blablabla" You have nothing to do here .

This is a .txt file that you can use with the bat command ingame .

It make your character lvl 81 with 900 life , 100 Stamina , 100 Magicka .
And What i judge to be the best 80 Perks in the game for all the race ( No Breton that have 2 different perks ) . This is for Player that want to play With mod that increase difficulty .
You Can make your own change of course with codes it's a nice Base for make a very good character quickly even if you don't like my build .

I won't explain why i choose those perks , if you have a bit of experience you will understand why . The best way for maximal dmg output is dual wielding ( because dual furry are completely overpowered ) . And Destruction is here for Dragon/hard fight With impact for tempo and for long distance fight .

You will have to get the stuff yourself i will make another file later for that but it take long .

For make the best stuff possible check this vidéo: http://www.youtube.com/watch?v=i7uYTZmdUi0&feature=related

For the enchant you will need the max dmg on weapons and resist magicka and reduce cost of destruction , depending of which stone you wanna use ( Atronach or Lord ) .
remember that Resist magicka is capped to 85% and armor to 567 ( 80% Dmg reduce ) .

For me it's like this : ( i use dual helm with tiara + Falmer helmet and a mod for hide it because it looks bad ) .
I use The Lord Stone and i have done the quest of the lover in the temple of mara in riften so i have 70 Basic Resist magicka .
Destruction spell cost 0 .

Tiara : -29% Destruction Cost +74 magicka
Falmer Helmet : -29 % Destruction cost + 74 magicka .
Ring : +48 % One handed + -29% Destruction cost
Amulet : +48 % One handed + 74 Health .
Armor : -29 % Destruction Cost + 74 Health .
Gauntlet : +48 % One handed + 74 Magicka .
Boots : +48 % One handed + 74 Stamina .
Shield : +29% Magicka resist ( for hit cap with shield against dragon ) + 74 health .

I will add a lot of different Build later . But all the other Viable are for Breton ...