Inspired by @effectspore , I wanted to make one and couldn’t wait 
(sorry)
Here is my list, this is made with both Japanese / International versions in mind, only artwork.
Make your own list:
tiermaker.com/list/card-games/lugia-tcg-e4-tier-list-maker-563942/812868
Added gameboy lugia promo
Here is mine
I’ve only done a handful of these tier lists but it’s possible that Lugia has the highest average quality art of any Pokémon. There aren’t really any duds or super derpy ones at all. Also it was pretty tough to differentiate between SS and S here (usually it’s obvious for me) but that’s definitely a good thing because most other Pokémon only have one SS contender for me. Lugia is just such a cool Pokémon too which helps.
I agree, it was hard to make a list, i enjoy many of them. I think Crystal Lugia and Unseen Forces Lugia ex are the best for me, especially Japanese Crystal Lugia. The glitter on the body makes it look really like a special card. Also I have to point out the Thai/Indonesian version of Shining Lugia, is also very amazing over the other versions. It has a holo border, that makes it SO much more better.
Thank you for liking pokeguardian 
How come @effectspore and @primallugia make tier lists everybody likes to try out and share their tastes but when I make a list for everyone to try, nobody attempts? Of course I would want their topics threads to be successful too so I’m not slandering their efforts.
Where do people get the images for these lists from?
Less is more sometimes, I guess many people (at least myself) were a bit overwhelmed by the amount of cards in your tierlist. I mean you even included different languages for the same artwork and and three Pokemon instead of one like most do. So yeah, I guess a dedicated Alakazam list might’ve gotten more traffic
It seems non of those sites listed the Game Boy promo Lugia then. Which is a shame, 'cause simple straight oldschool Sugimori and one of my favs. But Lugia really hardly has any bad ones.
Ah… Serebii missed it 
Time to DM Mr. Serebii. Unacceptable!!
Prett agreeable with everyone else overall and I definitely agree with @miraclegro that the quality for all the lugia cards when I saw them all together is surprisingly high. Also I’m glad the lugia break was in the bottom tier for everyone
You obviously dont realize who i am in the community
Ikr? So unfair
Your posts exist on a higher dimension that I only have fleeting access to.
Because Rayquaza, Lugia >>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>> Abra line
@miraclegro said it best, Lugia doesn’t really have anything below a B for me. Except the break of course. Who thought those were a good idea?
