We can not say which protocol is the best for soil DNA extraction without knowing the type of soil you are studying (i.e. soil pH, soil texture, soil horizon, C and N content …). A specific protocol can work perfectly for a specific soil but not for another one. So, before advising which soil DNA extraction is the best, we need to know what type of soil you plan to study. Also, what you want to do with your DNA is important (i.e. fingerprinting methods, Q-PCR, metagenomic ) as different technics do not have the same sensitivity to DNA extraction quantity and quality.
Although I recognise that the protocols cited by Enrico Tatti are widely used, others exist and also widely used (e.g. Zhou et al 1996, AEM, 62, 316-322). You always need to consider which protocol might work the best for your soil in relation to soil characteristics and you might have to try few protocols before you find a good one for your soil. DNA extraction protocols are often sensitive to soil pH, but also to high organic content… If your soil has a pH ~7, “not too high” C content, and not too much clay, “it should not be too hard” to extract DNA from it using the mentioned protocols, but it does not mean that different protocols will not affect the results.
We too often forget that DNA extraction is the basic and most important part when working with DNA or RNA, and the protocol should be carefully chosen in relation to the soil type you study and what you want to do. Below are some articles that compare different protocols between soils type.
Engel, K., Pinnell, L., Cheng, J., Charles, T.C., Neufeld, J.D., 2012. Nonlinear electrophoresis for purification of soil DNA for metagenomics. J. Microbiol. Methods 88, 35–40. doi:10.1016/j.mimet.2011.10.007
Sagova-Mareckova, M., Cermak, L., Novotna, J., Plhackova, K., Forstova, J., Kopecky, J., 2008. Innovative methods for soil DNA purification tested in soils with widely differing characteristics. Appl. Environ. Microbiol. 74, 2902–2907. doi:10.1128/AEM.02161-07
Terrat, S., Christen, R., Dequiedt, S., Lelièvre, M., Nowak, V., Regnier, T., Bachar, D., Plassart, P., Wincker, P., Jolivet, C., Bispo, A., Lemanceau, P., Maron, P.-A., Mougel, C., Ranjard, L., 2012. Molecular biomass and MetaTaxogenomic assessment of soil microbial communities as influenced by soil DNA extraction procedure. Microb. Biotechnol. 5, 135–141. doi:10.1111/j.1751-7915.2011.00307.x