What makes a hotel great? Well, in our opinion it’s a combination of things that mix up differently depending on what hotel you’re talking about. Obviously you want clean, comfortable rooms, good service, and an overall experience that justifies the amount of money you’re paying. Sure, a $300 a night hotel is probably going to give you more stuff than a $100 a night hotel but that doesn’t automatically make the more expensive hotel better.

Here’s where you have to consider the mission of the hotel, whether it be super luxury or basic accommodations. Take all that into account and throw in a healthy dash of personal opinion and you have our choices for the Top 10 Best Hotels in Las Vegas:

1. The Ritz-Carlton Lake Las Vegas – It’s actually one of those things that’s kind of hard to explain: the experience of staying at a hotel like the Ritz-Carlton Lake Las Vegas. It’ll forever change the way you think of what a hotel should be, spoiling you beyond the point where you’ll accept anything less than the most comfortable rooms, the most personal and attentive service, and the highest level of attention to detail. You’ll feel exclusive when you stay here – special and pampered - often for rates that match or beat lesser hotels on The Strip. There were challengers, but in the end it was no contest. For the second year in a row we loudly proclaim the Ritz-Carlton Lake Las Vegas to be the best hotel in the city.

2. THEHotel – Yes, it has the dumbest name in the history of the hotel industry. But we got over it quickly and we think you will too as soon as you step into one of the ultra-luxurious rooms. Huge, sleek and modern without being austere, and packed to the brim with comfortable conveniences, the suites at THEhotel at Mandalay Bay are the most appealing on The Strip. Great service and all of the convenience of the restaurants, casino, and entertainment at Mandalay Bay make this a no-brainer. Now, if they could just do something about that name.

3. Paris Las Vegas – Themed hotels used to be all the rage but now they are being replaced with relatively bland modernity. Perhaps that’s because it’s hard to do a theme right – it’s easy to cross the line between whimsy and just plain old dumb. Paris Las Vegas did it right, offering terrific accommodations, great service, tons of entertainment and dining options, and relatively modest prices all wrapped up in a turn of the century Parisian theme that is lovely to behold.

4. Green Valley Ranch – The Discovery Channel reality show “American Casino” filmed the behind-the-scenes of this hotel but the show’s sometimes glacial pace and mundane “every day” attitude occasionally obscured an important part of the reality: this really is a great hotel. Gorgeous buildings and landscaping, sumptuous rooms, a fun casino, great dining and entertainment, and the most comfortable beds in the city add up to total that can’t be ignored.

5. The Mirage – This is the place that changed everything for Las Vegas, making every grand palace that followed possible. Fifteen years after its opening, The Mirage still astounds. Yes, the rooms don’t seem quite as grand as they used to and the loss of the iconic Siegfried and Roy show cast a bit of a pall, but this place refuses to stand still and rest on its laurels, constantly adding new restaurants and entertainment while striving to provide a level of customer service rivaling any hotel in the city.

6. The Golden Nugget – The Internet millionaires who bought the hotel promised to remake the aging beauty into a hipster haven, luring in a new, younger crowd to experience “Old Vegas.” We were worried they were going to screw up a great hotel, but the good news is they have only made it better. Some remodeling, some new features, and a fresh attitude have reinvigorated the Nugget without losing the flair of the original.

7. New York-New York – Here is a great example of how an over-the-top, wacky theme can be a good thing. The first time you see this paean to The Big Apple it’s hard not to gape openly, collapsing into giddy giggles at the sheer audacity of the place. But even if you have seen it, you shouldn’t cross it off your “to-do” list. It’s just too good, too grand, and too much fun to get enough of.

8. The Palms – It’s sometimes “too hip for the room” by half but it’s impossible to deny all the stuff The Palms did right. From their low-cost buffet and often generous casino to their super-swank nightclubs and restaurants, they’ve managed to appeal to two distinct crowds with only occasional ethos clashes. When long-standing hotels with, oh I don’t know, things like pirates, try to reinvent themselves in the same mold its obvious The Palms has left an impression – even if the imposters fail miserably.

9. Bellagio – Ask most people what they consider to be the quintessential Las Vegas hotel and they’ll usually say the Bellagio. It’s certainly not an everyday hotel but that wasn’t the point when they spent over a billion dollars to build the joint. The mission was to redefine the luxury experience and they did that in spades, setting a new standard for “upscale.” Of course you have to pay for it, but if you’ve got the money you’ll feel like you put it to good use.

10. Las Vegas Hilton – We’ve liked the Hilton for a long time for its reasonable blend of comfortable, low-cost accommodations, no frills casino (well, except for that whole “space” part), and great service. New owners have come in and are only adding to the allure, throwing in some great new restaurants, adding attractions, remodeling, and even signing Barry Manilow to a Celine style engagement. If they can do all this and keep the costs reasonable, this is a hotel you should not ignore.

Yes, those things have their undeniable attraction, but this list is for the real attractions – the stuff you come to Vegas to see and do over and over. Here are our choices for the Top 10 Attractions of 2004:

1. Fremont Street Experience – An upgrade in 2004 turned what was already a fun light and sound show into a high-tech, visual wonder. Viva Vision, as they are now calling it, features 12.5 million lights and a 550,000 watt sound system capable of delivering broadcast quality video onto the giant overhead canopy. It’s a stunning achievement and a terrific improvement to something that didn’t really need improving in the first place.

2. Bellagio Fountain Shows – Water canons shoot geysers over 100 feet in the air all timed to music and lit with spectacular colors. Yes, it’s cool, but it’s one of those things that should only be cool once and then be something you can cross off your list. But the interesting thing is this is one attraction you can see again and again and it doesn’t seem to lose its luster. It’s a breathtaking sight and should be sought out on every Vegas trip.

3. Montelago Village at Lake Las Vegas – In many ways MonteLago Village and Lake Las Vegas are the anti-Vegas: the calm in the proverbial storm that is Sin City. But that’s part of the unique charm of the place and the primary reason why we have picked this oasis in the desert as our favorite attraction. Take a stroll through the faithfully recreated Italian village, filled with interesting boutiques, cafes, restaurants, and galleries; watch a movie on the grassy lawns; rent a paddle boat or take a cruise on the lake; sit at a table with a cool Italian ice cream; or gamble at the terrific little casino. It’s all here and it absolutely should not be missed on your next trip to Las Vegas.

4. Stratosphere Thrill Rides – I’m happy to admit I’m a big chicken when it comes to stuff like this, but if you like thrills it doesn’t seem possible to get any more thrilling than the extreme rides over 100 stories above the Vegas Strip. How could they outdo X-Scream, a giant teeter-totter style thing that sends you off the edge of the tower? Coming in 2005: “Insanity: The Ride.” Spinning in a circle, face down, hanging in thin air. There’s not enough money in the world as far as I’m concerned, but for thrill junkies, this is the place to go.

5. Casino Legends Hall of Fame – Last year I said it was ironic for the place dedicated to maintaining pieces of historic Las Vegas to be in a hotel that most believed was going to soon become a piece of Vegas history. But guess what? The Tropicana didn’t close. But it still might so you owe it to yourself to check out this amazing collection of photos, memorabilia, costumes, and displays from Las Vegas legends of all stripes including hotels, showgirls, headliners, and much more. You’ve been given a reprieve… don’t blow it!

6. Liberace Museum - Frank was cool, Elvis was hot, but Liberace was perhaps the most pure distillation of the Las Vegas ethos ever to take the stage in a rhinestone encrusted Rolls Royce. The museum, tribute, gift-shop, and café bearing his name are laugh-out-loud kitsch classics done in a totally straight-faced and respectful manner that honor both Mr. Showmanship and the city that he loved.

7. Mirage Dolphin Habitat - This is another anti-Vegas oasis in the heart of Vegas where you get to play with dolphins. Come on! How could it get any cooler than that? Well, throw in the fact that this facility has become one of the most well respected and successful dolphin habitats in the world and all of the work they do with local school children and it’s a no-brainer. Spend a half-hour with a dolphin and we defy you to walk out of the place without a big goofy grin on your face.

8. Eiffel Tower Experience - The view from the 50-story replica of the Eiffel Tower is better than just about any in Las Vegas. Go at night and you’ll get a stunning up-close look at the lights, sound, and fury that is The Strip, plus if you time it right you can catch the Bellagio Fountains going off across the street.

9. Tribute to Heroes – It’s quiet. There are no lights or loud noises to draw your attention to it. Instead it just sits there, dignified and graceful, a tribute the tragedy of 9/11. To put something like this in front of New York-New York in the heart of Vegas where “reality” is a concept to be avoided is not only gutsy but somehow “right.”

10. Richard Petty Driving Experience – Remember what I just said about the Stratosphere Tower thrill rides being the best thing in town for thrill junkies. Yeah, forget that. This is the real Las Vegas thrill ride. Here you get to hop behind the wheel of an actual NASCAR racer and zip around the Las Vegas Motor Speedway at velocities you only dream of in your SUV. The staff is unfailingly fun, encouraging, knowledgeable, and reassuring and the experience is one you’ll never forget.

Here are our choices:

1. Mystere – It’s almost impossible to explain, but this wondrous, magical blend of acrobatics, aerial stunts, and emotionally powerful performance theater is also almost impossible to forget. Laugh, cry, cheer, and/or just sit there agape – Mystere will move you in ways you didn’t think possible from a show in Vegas or anywhere else for that matter.

2. Mac King – He’s a goofball and a bit of a geek, but that’s a big part of the charm of this wonderfully entertaining daytime magic show. The illusions are small – no floating cars or disappearing elephants – but they are equally, if not more, mind boggling in their “how did he do that?” complexity. And not only that, but this incredibly entertaining show will cost you a fraction of what most other shows in this do. It would be worth it at twice the price.

3. Second City – Keeping the sketch and improvisational comedy genre fresh is no mean feat. Heck, just look at “Saturday Night Live” any time Tina Fey and Amy Poehler aren’t reading the news. But Second City manages to do it with great style, consistently inventive wit, and a breakneck pace that’ll leave you rolling in the aisles. Bargain prices, too!

4. Lance Burton – While other entertainers and shows on The Strip have jacked up their prices by as much as 100% in the last few years, Burton’s down-home version of a magic show has remained surprisingly affordable by comparison. Throw in the fact that the show is still fresh and entertaining, long on the art of illusion and short on the overly dramatic “ta da’s,” and you have a winning combination worth a first or repeat visit.

5. Rita Rudner – The comedian’s off-the-wall humor and delivery trick you into thinking she’s a lightweight and maybe a bit of a bubblehead. But listen closely – there are few comics out there with the acute observational skills of this wonderfully funny lady, bringing a fresh perspective and big-time laughs to every day situations.

6. Blue Man Group – They’re picking up stakes and moving from Luxor to Venetian in 2005, so who knows what that’ll do to the show, but if they’re smart they won’t change much. It’s bizarre performance theater – three guys with their heads painted blue acting weird and playing weird music – but it’s one of the freshest, most inventive shows around.

7. Penn & Teller – These illusionists are a bit of an acquired taste. Not everyone appreciates their deadpan, macabre humor and their dare-you-to-pay-attention tricks, but if you get it, you’ll never look at a magic show the same way again.

8. O – Mystere is better. There we said it. But that doesn’t mean that sister show “O” is not a great show in its own right. Bigger, broader, and more demanding in its avant garde nature, this show by Cirque du Soleil suffers a bit from its limiting main conceit of things happening in, around, and above a giant water tank. Having said that, it’s still one of the most eye-popping visual feasts you’ll ever see.

9. Mamma Mia! – Sure it’s cheesy. Sure it’s lightweight. Sure it’s silly. But come on, it’s ABBA! Forget about the things you might want in a legitimate theater production – stuff like plot and interesting dialogue – and focus on the gotta-dance music performed by some of the most talented singers and dancers in the city and you’ll have a great time. You may hate yourself for it later, but while you’re there just go with it.

10. Folies Bergere – How do you keep a show fresh, exciting, and innovative for 45 years? Well, you don’t. But what Folies has done is held up their end of the agreement to be a testament to Vegas history with singers, dancers, big head dresses, and bare-breasted showgirls. It’s not ground-breaking but that’s the point. It’s old-school entertainment that still manages to pack them in after all these years. That’s worth a spot on this list.

*A quick note... Two very high profile shows, "KA" the new Cirque du Soleil production at MGM Grand and "Forbidden Vegas" at the Westin were not available for review prior to the publiciation of this list. We have high hopes for both and will look forward to their possible inclusion in next year's Top 10.

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