There's no best build for most classes, a lot of depends on party size, difficulty level (how fast will you get how many XP ?), the other party members and your playing style.
In general strength, dex and con should be maxed (16 con is enough for characters without warrior levels), int (except for mages and bards which should have 18+), wis (grants a few unimportant low level bonus spells only for cleric and druid) and cha (one character can have it high for dialogue and shop prices) are quite useless an can be dumped to the minimum.
You can find character creation advice at
http://www.gamefaqs.com/pc/256221-icewind-dale/faqs , although none of the guides is really good when it comes to character creation.
If you post which party composition you have in mind we'll give specific advice for optimizing.