The Pearl has been the home to annual AVN Awards for the past two years and its a welcome change from its previous home at the Mandalay Bay.  Most recently, I was in town and took the opportunity to see \"Pauly Shore's Vegas is my Oyster\", which has its own review for those interested.\n\nThe venue is inside the trendy Palms Resort and hosts all types of events including concerts, comedy shows, and other entertainers in between.  Once passing through the theater entrance and security from the casino level, you take an odd journey down a few flight of stairs down to the theater.  Once you fin your section, you'll be amazed at how well designed the venue is.  The Maloof brothers spared no expense and made quite possibly the best venue I've seen for music and entertainment.  The theater is intimate, yet spacious, but welcoming all at the same time.\n\nThe seats are of generous size, but larger fellows will have to be a little cramped, as with everything.  I can't comment on floor seating, but I've heard its the typical folding chairs, which is a little cheap, in my opinion.  Nevertheless, once the show began, we were able to move around as it was nowhere near sold out and I realized there is absolutely no bad seat at the Pearl.  The bits of the show that played music sounded amazing and further proves how well designed the venue was made.\n\nIf I had to complain about anything it would be drink prices, $9 for a beer, but in all honesty, that's standard fare at all entertainment outings.  I've seen my fare share of venues in San Francisco and Los Angeles and the Pearl is top-notch and quite possible the best.  Kudos to the Palms Resort and the Maloof brothers.