Forbes” took some heat for anointing KYLIE JENNER a “self-made” billionaire earlier this year . . . but they’re not backing down.

They just released their annual list of America’s Richest Self-Made Women . . . and Kylie is #23.  They say she’s worth an even $1 billion.

The list wasn’t limited to celebrities, so for the second year in a row, the top spot went to Diane Hendricks.  She’s the chairman of the roofing company ABC Supply, and has a net worth of $7 billion.

Here are the most recognizable names, along with their position on the list, and estimated net worth:

10.  Oprah Winfrey, who actually IS self-made, $2.6 billion

23.  Kylie Jenner, who really is NOT, $1 billion

37.  Rihanna, $600 million, which may seem a little surprising.  She’s the richest female musician, and her fortune is 50% bigger than Beyoncé’s.

39.  Madonna, $570 million

46.  Celine Dion, $450 million

47.  “Judge Judy” Sheindlin, $440 million

51.  Beyoncé and Barbra Streisand, who both have $400 million

53.  Author Nora Roberts (a.k.a. J.D. Robb), $390 million

56.  Author Danielle Steel, $375 million

57.  Kim Kardashian, $370 million

60.  Taylor Swift, $360 million

63.  Ellen DeGeneres, $330 million

77.  Reese Witherspoon, $240 million

80.  Serena Williams, $225 million.  She’s on the cover of the issue.

(The list ends at #80.  You can browse the whole thing, here.)