Steve at the Emmys

I'm reporting to you LIVE! from Hollywood ... Florida.

Actually, I'm 20 minutes north of Hollywood ... Florida, but I should be in Hollywood, California. We all know I am Mr. TV. I am more qualified to vote on the Emmys than most of the real voters are. Emmy voters decide on submitted episodes, not an entire season, which is dumb. Imagine Oscar voters deciding on Best Picture based on a ten-minute clip.

Dumb.

So with the annual television awards set for tomorrow, it's time to for me to make the final word on who will win and who should win.

Best Actor in a Comedy Series

Who Will Win: Jim Parsons, Big Bang Theory. As a CBS employee I am contractually obligated to choose this hilarious actor.

Who Should Win: Larry David. C'mon. Just give him this one. He's willing to milk his real-life divorce for comedy. People like Parson's snobby nerd character, and he provides some new blood, so I think he takes it. Alec Baldwin and Steve Carell didn't have very memorable seasons.

Best Lead Actress in a Comedy Series

Who will win: Tina Fey, 30 Rock. Once the Emmy voters take a liking to someone, they never stop. Kinda like stalkers that way.

Who should win: Tina Fey, 30 Rock. I must admit, I really don't have a vested interest in this one. Edie Falco in Nurse Jackie? Never seen it, don't want to. Glee? Yeah right. Maybe Amy Poehler can pull this one out, but who watches Parks and Recreation?

Best Comedy Series

What will win: Glee. The buzz around this show is enormous. They sing! They dance! There's a love square! The Emmy voters won't be able to resist, not when 30 Rock had a bit of a down year.

What should win: Curb Your Enthusiasm. 30 Rock was good, not great. The Office was mediocre at best. And I don't care about the other shows, so this one is easy. Curb gave us a Seinfeld reunion we've all been waiting for as well as an alternative ending to the series. It worked brilliantly.

Lead Actor in a Drama Series

Who will win: Michael C. Hall, Dexter. He's won all the other awards and I think he continues to do so here in what is an absolutely stacked category. Dexter had a phenomenal season and to honor Hall for the classic character he's created would not be a crime.

Who should win: Jon Hamm, Mad Men. This was a tough, tough one to pick. Matthew Fox turned Jack Shepherd into a lovable martyr. Bryan Cranston took Walter White on his final steps into full Heisenberg mode and continues to amaze the hell out of me. He also has a great last name and has won the past two awards in this category. Kyle Chandler makes me wish I played football for Coach Taylor. Hall fools you into liking a serial killer. But Jon Hamm gets the all-important Sears nod for finally bringing the iconic shadow that is Don Draper into the sunlight last season. His work in The Gypsy and the Hobo cinches the trophy for me.

Lead Actress in a Comedy Series

Who will win: Juliana Margulies, The Good Wife. Have never seen a second of this show. Just going with the conventional wisdom here. January Jones gets undue flack for her acting. She does a good job with a character,but that good job is with a character who Mad Men could do without, so I don't see her winning. Glenn Close has a chance because she's an Emmy favorite, but Damages is on the back-burner for most people, unfortunately.

Who should win: Connie Britton, Friday Night Lights. It's about time she gets recognition for what is the most realistic depiction of a married woman, mother and teacher you'll ever find on TV. She doesn't need to chew scenery. She's just unflinchingly authentic in every scene. She has almost zero chance of winning, but I would love to hear her name called Sunday night. I'm rooting for her.

Best Drama Series

What will win: Mad Men. Like with the West Wing and James Spader, once the Emmy voters give you one award, it's like they feel obligated to keep it going. Mad Men is tough to resist. Impeccably acted and amazingly evocative of an America on the precipice of colossal societal change, it couldn't be more award-attracting if it were a old British actress at the Oscars.

What should win: Breaking Bad. While I like Mad Men plenty, season three had a lot of episodes where nothing happened at all. It hit several home runs towards the end, but that can't cover up for some clunkers that came before. Meanwhile, Breaking Bad offered one of the greatest seasons of episodic television in history. One Minute, Half Measures and Full Measure should have plaques in the TV Hall of Fame. Walter White's final descent into the criminal underworld, and the resulting corruption of Jesse Pinkman that can never be taken back, resulted in the best season the show has had and the best season of any show I've watched this year. Frankly, this is not even close. Mad Men will win, but Breaking Bad is much more deserving.