Interestingly, the bulk of the reasoning behind this is related to her TV work:
Want a reason for SMG’s inclusion in this list of all things sexy? One word: Buffy. Gellar such an impression with the adventures of TV’s sexiest vampire slayer, that even if she never worked again, she will always have a place in our hearts.
Perhaps we've had a few too many of these lists over the years, but I thought it was worth mentioning simply to discuss Sarah's ranking and perhaps if anyone disagrees with the ratings.