Costa has scored 13 league goals for the capital outfit this season, while Villa, who arrived from Barcelona in the summer, has netted six times.
"Diego Costa and Villa are really good up front," Godin told reporters at a press conference.
"Their goals are very important but they are also very involved in the defensive side of things. They come back to help the defence often."
Atletico currently sit second in La Liga, one point behind leaders Barcelona.