Now that the hotel (and its siblings) has a new master, the same one that runs the luxury Bellagio and the supposedly hip Treasure Island, the mission statement of Mandalay Bay has grown a bit more murky. The only reason I bring all this up is because while the hotel used to draw a younger, sometimes annoyingly younger, crowd things have "aged up" a bit and the hotel now feels more mature - and I mean that in a good way.

Forget what they say when they describe the theme as 1800's Burma. If you know what that means then you're more educated that I am. The easiest way to describe it would be a subtle South Seas look with lots of heavy stonework, lush foliage, and myriad tropical touches.

In a welcome change of pace, you don't need to go through the casino area to get to the elevators or from the elevators to the pool area. I know that flies in the face of conventional wisdom since most places hope you'll start gambling the moment you walk in the door, but when going for the luxury market this is key - and quite a convenience to boot. If you're driving in and choose to self-park, you do have quite a hike from the parking garage to the front desk through the casino but it's not as bad as it is in some other hotels (I'm looking at you Caesars Palace).

The standard rooms are comfortable, with each one covering about 550 square feet. This makes them fairly typical in terms of size with the exception of the bathrooms that are generously proportioned. Each has a dual vanity, separate tub and shower, and a private water closet (room with a toilet).

Nice touches include the floor-to-ceiling windows that offer panoramic vistas, iron and ironing board, hair dryers, multiple phones (desk, bedside, bathroom), high speed Internet (for a fee), iPod docking bedside clock radios, mini-bars, and dual lighted closets. The decor has been updated to that sort of retro-sleek look that is all the rage these days - think oversized padded headboards, crisp white linens, low slung couches, and other mid-century modern touches. The overall effect is comfortable, casual, and inviting.

The Gold rooms are an up-level offering in terms of size and price and include about 200 more square feet that accommodates a larger sitting area and a small dining table.

There are a variety of other rooms available from small junior suites to massive two-story affairs that wrap around the entire end of the wings offering 180-degree views of Las Vegas. Amenities and prices go up accordingly.

And if these rooms don't satisfy there are actually two other hotels that are part of the same property - THEhotel and The Four Seasons.

The casino area is one of the loveliest in town with high ceilings, good spacing between the slots and table games, and a pleasing lack of flashing commotion. In the center is a large lounge/nightclub and there are several restaurants, bars, and additional lounges scattered around the premises.

There are several restaurants, a nice buffet, a showroom now featuring the hit Broadway musical Mamma Mia (through January of 2009 and then "The Lion King" in April of 2009), an arena for big concerts and sporting events, lots of shops, a large health club/spa, and convention and meeting space.

Of special note is Mandalay Beach, the resort's beautiful pool area. Open only to guests of the three hotels on site, this gigantic playground offers three pools, several whirlpools, a lazy river ride, and a full sand beach fronting a huge wave pool capable of generating seven-foot swells. You can rent cabanas, surf and boogie boards, and inner tubes and get beverage and food service from the beach bar or even gamble in the small poolside casino. They have included a stage overlooking the beach and wave pool for concerts. I have to say it is one of the most appealing pool areas in town although if you're not a fan of the kids you may want to go elsewhere since this pool area draws a lot of them.

The service is top notch in just about every area.

I know I have to let go of the "good old days" when you could get a nice room for $25 in Las Vegas, but it still hurts my heads (and wallet) to have to pay the kinds of prices they are charging here. Expect a minimum of 120 on very slow weekdays with an average in the $150-250 range and another $100 to $150 on the weekends.

Mandalay Bay has become one of the top hotels on The Strip for their combination of luxurious touches and excellent service at competitive prices (for what they offer). If you can afford it, go for it.

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The magic of the illusion - the creation of what amounts to, essentially, a big con game - is what sets Penn & Teller apart from the rest of the crowd that used to be dominated by Siegfried and Roy and turns this show into a Vegas "must-see."

You probably know Penn & Teller even if their names aren't immediately recognizable. You've seen Penn (the "big guy") and Teller (the "little guy") on a bunch of commercials, game shows, reality competitions, and TV specials as well.

In case you're not hip to their act, Penn is the voice of not only a billion commercials but their show as well - Teller doesn't speak. But Penn has enough to say for the both of them as he takes the audience on a journey through the world of magic, cluing them into the fact that it's all just a big sham. Of course we all know that the woman isn't really getting sawed in half, so to speak, but part of the art of illusion has always been trying to create the feeling that it really is happening - that the woman really is somehow split into two pieces and then magically put back together again.

Of course with Penn & Teller they saw the woman in half, show you how the trick is done, and then take it to a completely different level that I won't ruin by explaining here but just trust me when I say it's shocking, funny, and more than a little gross.

This is a recurring theme with their act; exposing the mechanics of magic and then still astounding you with it. In some cases they'll perform an illusion and then go back and do it again with all of the smoke and mirrors exposed.

But the amazing thing about these guys and their show is that even though you've just been let in on the con, you're still suckered by it. Even on tricks they just gave a behind the scenes peek at, the audience still sits there in amazement as if none of that ever happened.

Their justifiably righteous indignation about the con artists of magic and the so-called mentalists (psychics, mediums, etc.) is at once refreshing and somehow risqué. They name names, call it a load of crap (although they use a different word), and then do the exact same type of "mind-reading" tricks that made others famous, causing more than a few dropped jaws even though they are flat out telling people that they are being scammed.

And then, just in case the audience is feeling too full of itself with their behind the curtain peek, Penn & Teller will perform an illusion without explaining how it’s done and the amazement level goes through the roof.

The brilliant aspect of their deconstruction of the magic act is that they are not asking you to be willing participants in the illusion, believing that there was no proverbial rabbit in the hat a moment ago. Instead they are daring you to try to figure out how they do it. Where are the wires? What's the diversion that is keeping you from seeing me palm that card? You know it's all a trick and yet look… he just caught a bullet in his teeth!

Penn & Teller's show is bizarre, funny, fascinating, thrilling, challenging, frustrating, and one of the most entertaining experiences in Vegas. Go see it.

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