Kroos has played in all five of Germany’s matches on their run to the semi-finals, and contributed two assists in Die Mannschaft’s opening Group G victory over Portugal before setting up Mats Hummels for the only goal of their quarter-final against France.
And Cruyff hailed Joachim Low's side ahead of their semi-final with Brazil, but singled out the 24-year-old for his excellent displays.
"Kroos is a wonderful player," he wrote in De Telegraaf. "He’s doing everything right, the pace in his passes is great and he sees everything. It’s nearly perfect.
"I’m impressed by Germany. Their passing, creating space and the way they use the goalkeeper.
"In footballing terms, they are outstanding."
Netherlands are also through to the semi-finals, where they face Lionel Messi’s Argentina, having beaten Costa Rica in a penalty shoot-out in their quarter-final.
The iconic playmaker praised Louis van Gaal for his decision to replace goalkeeper Jasper Cillessen with Tim Krul ahead of the shootout.
"There was only one reason why he brought on Krul,” Cruyff concluded, "I thought it was really fantastic, these are the things I really love."