"We know the understanding between both was crucial last season, it will be again this season now they are back together again," said the Anfield boss.
"In some games they can kill defenders with their skills. The goal they created was excellent against Everton in the cup.
"The piece of skill from Torres to create the goal shows that he is getting very close to his best again.
"He showed that the understanding between him and Gerrard will be crucial for us for the rest of the season.
"What he did to send Gerrard away is something you do not see from many players. He certainly needed a good runner to get on the end of it!
"Fernando also needed to be aware of where Gerrard was, to see him and to find him with the ball. It was certainly something very special."
Benitez has also credited Gerrard for his focus despite a recent court appearance.
"Steven is doing well, and his understanding with Torres is good. He is a very good professional and he will continue to keep playing well."