Try these formula for conditional formatting........

For Bottom 10...

=AND(B3>=SMALL(IF($B$3:$B$44<>0,$B$3:$B$44),1),B3<=SMALL(IF($B$3:$B$44<>0,$B$3:$B$44),10))
For Top 10...

=AND(B3<=LARGE(IF($B$3:$B$44<>0,$B$3:$B$44),1),B3>=LARGE(IF($B$3:$B$44<>0,$B$3:$B$44),10))