Our first penthouse experience was 1st class. Located on the 30th floor in the 1st tower, very private, open set up, jacuzzi tub and 13in television in bathroom w/glass shower, balcony with awesome views of mountains in the day and at night the city awakes with an array of lights from the surrounding casinos and skyscrapers. Bonus view: you can see the strip which is only a block away. The towers are also connected to the MGM Grand which has a variety of restaurants and entertainment. 5 star recommendation.