Just got back from a quick weekend jaunt to NYC for my 40th birthday. Despite the fact that there are many, many things to do and see in New York, including going to great museums like the Guggenhiem (although $18 a person is pretty damn steep), what I most like to do is go out for dinner and drinks with friends. The city is so electric at night, it's very easy to discover that it's 3am and you're not even close to going home yet.
The dinners were great (but not helpful in my weak attempt to lose 15 lbs), including a delicious steak at Quality Meats and some tasty sushi at Nobu. But the food/drink highlight of the weekend for me (which was only topped by the company we were with and the karaoke bar that we sang at to the wee hours of the morning) was the Cucumber Vodka Martinis that were imbibed at the Salon de Ling, the rooftop bar at the top of the Peninsula Hotel. Absurdly overspiced at $22 each, the incredible decor and amazing view made it worth the bill sticker shock. So, if you're looking for a special place for a drink in NYC head to the top of the Peninsula Hotel. But bring a credit card and take a deep breath when you ask for the bill.