Gosh. This is hard.
I love a lot of KOKIA's ballads, which is arguably most of any of a KOKIA record, but my favorites from her are:
01. tomoni (This song has one of the most beautiful bridges I've heard.) -
http://www.youtube.com/watch?v=a56jyr8wAbI
02. cocoro (I think aigakikoeru was the album she really found her sound on.) -
http://www.youtube.com/watch?v=qEXMH180Ur0
03. Hoshikuzu no Vocalise (Stardust Vocalise) -
http://www.youtube.com/watch?v=DXHCJMi-Hsw
04. life goes on -
http://www.youtube.com/watch?v=P4pBQDf26pQ
05. Senka no Hana (Flower of War) -
http://www.youtube.com/watch?v=A_0Hpg1dNg4
06. INFINITY -
http://www.youtube.com/watch?v=nsx1IN6ffKo (Special Note: This song helped me a lot after a very emotional breakup.)
07-13. The last six tracks from KOKIA's REAL WORLD album. All of them are so beautifully intricate and special to me.
14. Hontou no Oto (True Sound) -
http://www.youtube.com/watch?v=ANDGurOLuGE
15. Sora Detsu na Gatteru (Having A Sky) (Can't Find A Link, sorry

)
16. Mou Ichido... -
http://www.youtube.com/watch?v=pseSvi07W0s (You can hear a clip of it here along with someone's story. Very sad story but so beautiful.)
17. Christmas no Hibiki -
http://www.youtube.com/watch?v=L2tSBWvEoZ8
(Everything off of 'pieces' too. KOKIA does amazing anime works.)
As far as other artists go:
Otsuka Ai
18. Kingyo Hanabi
19. Hanaeri Tamago
20. Cherish
21. Planetarium (This used to be my MP3 alarm for waking up for work.)
22. HEART
23. Ren'ai Shashin
24. Kurage, Nagareboshi
25. Pocket
Nakashima Mika
26. LEGEND
27. Eien no Uta
28. FLOWER OF TIME
29. Koe
30. ALWAYS
31. 16
32. Dear
Utada
33. Deep River
34. FINAL DISTANCE
35. BLUE
36. Dareka no Negai ga Kanau Koro (My absolute favorite Utada ballad.)
37. Kairo
38. Teiku 5 (Not a ballad in the production-sense, but definitely a ballad lyrically.)
39. Can't Wait 'Til Christmas
Amuro Namie
40. arigatou
41. Tempest
Koda Kumi
42. YOU
43. Stay With Me
44. No Way
45. Alive (Probably one of her best ballads.)
46. Anata Dake ga...
47. Passing By (I hate the featured singer though. His voice is annoying.)
48. No Man's Land
Nishino Kana
49. Kono Mama de...
50. You are the one
51. if
MISIA
52. Ginga
53. Itsumademo
54. Ashita e...
Kato Miliyah
55. FREE
56. Owari Naki Kanashimi (Never-Ending Sadness)
Sakamoto Miu (Really... if you haven't heard Miu, you haven't heard real music.)
57. Our Home
58. A Girl's Waltz
59. Ring of Tales & Ring of Tales (Lily Star Remix)
Hamasaki Ayumi (Here comes the loooooooong list...)
60. TO BE
61. End roll
62. Far away
63. teddy bear
64. Daybreak (the PV version)
65. M
66. A Song is born
67. Dearest
68. no more words
69. Endless Sorrow (the PV version)
70. Free&Easy
71. Heartplace
72. Over
73. HANABI
74. Dolls
75. Close to you
76. Hanabi ~Episode II~
77. forgiveness (This is my third favorite Ayu ballad.)
78. Moments
79. walking proud
80. Carols
81. Pride
82. Will
83. rainy day
84. JEWEL (This is my favorite Ayu ballad.)
85. momentum
86. fated
87. untitled ~for her~
88. GREEN
89. Days
90. curtain call
91. Sunset ~LOVE is ALL~
92. BALLAD
93. You were...
94. crossroad
95. Last angel
96. November
97. Virgin Road
98. BRILLANTE
99. reminds me
100. Return Road (This is my second favorite Ayu ballad. And the PV is my second favorite also, following JEWEL.)
100... Well, that should sum up my favorite ballads. I listen to a lot of ballads.
Oh, as an added bonus:
RURUTIA
101. Time Traveler -
http://www.youtube.com/watch?v=3xI7ZbQZY6I
102. MAGNOLIA no Joukei -
http://www.youtube.com/watch?v=7NUUrz35Nm0
103. Hyousa -
http://www.youtube.com/watch?v=EjVutieC6sM
104. Seirios -
http://www.youtube.com/watch?v=excjjs88E10
105. RESONANCE -
http://www.youtube.com/watch?v=cO5OyEHHxUk
I should stop now.