Judge Judy Sheindlin is the highest paid television star in the United States, making $45 million a year for her small-claims court show, TV Guide reported. David Letterman\'s salary for being star of the chat program \"Late Show with David Letterman\" is $28 million, while \"Tonight Show with Jay Leno\" emcee Jay Leno gets $25 million and \"Today\" host Matt Lauer earns $21.5 million. Simon Cowell, lead judge on \"The X Factor,\" technically takes home more money than anyone -- a total of about $90 million a year -- when his earnings from producing and owning other projects are taken into consideration, the New York Daily News said. The highest paid actor in a scripted drama is Mark Harmon of \"NCIS,\" who earns $500,000 an episode, while Mariska Hargitay of \"Law & Order: SVU\" is the highest paid actress, raking in $385,000 an episode, TV Guide said.