Oh yeah, and then there’s the little hiccup of Starbucks announcing last week the close of another 300 stores and the elimination of 6,000 positions. (Still, Fortune stands by its choice for #23, saying the coffee giant “remains an attractive workplace, especially for part-timers seeking health insurance.”)

I don’t envy the writers of Fortune. I’m sure they felt a dilemma in putting together this year’s list when so many people are finding themselves without places to work - much less places that offer free lunches and stock options.

Their solution? They created a separate list to showcase the Best Companies who continue to hire (including, for the record, Google, who “is still hiring but at a reduced rate,” according to the official Google blog.) and a list of those companies within the Top 100 who have never had layoffs.

If Fast Company’s Cali Yost is correct, companies who downsize to see an immediate boost in revenue now will end up paying greater costs in the future than the companies that avoid layoffs entirely or practice flexible downsizing (much like the companies on Fortune’s list). These companies end up saving in the long run because they will not only have trained talent in place when the recovery begins, but will reap the benefits of greater consumer confidence - gaining a larger market share - than their competitors.

Top 10 Companies to Work For

You can see Fortune’s complete list here, but below are the top 10 and what they’re doing right.

1. NetApp - Benefits here include paid days for volunteer work, adoption aid, and autism coverage. Most remarkably, NetApp has gained market share during the slump, hasn’t had layoffs, and has more than $2 billion in cash on hand to help it ride out the global financial crisis. Jealous?
2. Edward Jones - The stock market collapse reduced partner distributions and bonuses, but Jones hired 698 new financial advisors in the first ten months of 2008 and is building an addition to its St. Louis headquarters for 500 new employees.
3. Boston Consulting Firm - Recruitment of minorities has increased (25% of staff, up from 19% in 2004), and the health insurance plan is enviable: $5 co-pay for doctor visits, 100% fertility treatment coverage.
4. Google - Yes, they’ve had layoffs and cuts to certain perks, but the benefits remain among the best around.
5. Wegmans Food Market - Benefits include the ability to buy gift cards of up to $250 at a 10% discount and free yoga classes.
6. Cisco Systems -Cisco has about 500 current job openings and offers such benefits as like onsite childcare, telecommuting, an onsite gym, and gay-friendly benefits.
7. Genentech - The biotech leader implemented retention bonuses and severance ranging from 18 to 52 weeks’ pay for anyone terminated after a merger.
8. Methodist Hospital System -Awarded salaried employees who worked overtime after Hurricane Ike $250 Kroger gift cards.
9. Goldman Sachs - After significant layoffs last year, the top seven officers agreed to forego bonuses, while the rest of the staff remained eligible for performance bonuses.
10. Nugget Market - If this company (along with eight others on this years’ list) were Ferris Bueller, layoffs would be its clarinet lessons: They’ve never had one. (Get it?)