Forbes magazine has compiled its annual "Celebrity 100" ranking of top entertainers, athletes, and other celebrities, and out celebrities Elton John and Rosie O'Donnell made the top half of the countdown. The list is calculated from both earnings and the number of links returned by a search for a celebrity's name at the Google.com Web site. Other factors included press clippings, magazine cover stories, and radio and television mentions. Because of this formula, while Tiger Woods earned $69 million over the last 12 months to Britney Spears's $39.2 million, Spears tops the list with a Google rating of 997,000 versus Woods's 378,000. Pop singer John ranked number 25 with $30 million and 315,000 Google mentions, and retired talk show host O'Donnell was at number 32, with $25 million and 294,000 Google mentions.