According to an article posted today on as.com the top 15 best penalty takers in history are: 1. Cuauhtemoc Blanco (71 of 73) 2. Graham Alexander 3. Matt Le Tissier 4. Marco Van Basten 5. Rickie Lambert 6. Youri Djorkaeff 7. Lothar Matthaus 8. Ronald Koeman 9. Michel Platini 10. Ronaldo Nazario 11. Landon Donovan 12. Ray Stewart 13. Eusebio 14. Jay Molby 15. Manfred Kaltz Nice surprise . I had no clue Cuauhtemoc was this good.
There is an old thread on this. Link below. https://www.bigsoccer.com/threads/best-penalty-taker-past-or-present.155826/
Data supporting the list posted by @robnycus https://barcanumbers.wordpress.com/2018/03/27/the-best-penalty-takers-of-all-time/
This one too (seemingly, depending on my source getting it right, Robertson must be ahead of Blanco whichever way they calculated things, with the same amount of missed penalties from more attempts - I assume they didn't look into his record as he wasn't on the extended list....but they can't have thought about every candidate indeed): https://www.bigsoccer.com/threads/best-penalty-kick-taker-ever.319339/page-7#post-28788500
Allegedly, Oreste Omar Corbatta missed only one penalty in his entire career (took around 60 I think, not sure). Brehme's penalty in the 1990 WC final always comes to my mind as the perfectly executed pk. Perfect direction and strength, in the highest possible of instances, decisive, against a keeper that was incredibly effective in that department in that tournament, flew in the right direction yet couldnt even touch it... sublime.