Depends on what you're using it for really. My personal choice is PC...its just a better value in the long run. It's:
A. Cheaper to purchase and way cheaper if you build your own.
B. Software...almost anything you need to do in a windows environment you can find dozens of programs to do the same task. Some freeware, some cheap shareware, some expensive, but you have more options.
C. Once you buy a Mac, you're pretty much stuck with it. If you buy a PC you can try different operating systems for different tasks. Linux, BSD, Windows, etc. (Mac does have a working version of OSX that will work on PC's but they don't want to release it as they like having the ability to overcharge for hardware).
D. Scalability of hardware. Once a Mac gets old you bury it. PC's you can easily upgrade mobo, processors, etc.
Mac's do run photoshop better...but it depends on how heavily you're going to need it for graphics. Website design and even some high end work, etc, windows can handle it. The only area where you might need a mac over pc is if you're editing absofuckingluty huge image files.
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