But this is my list, so I get to choose the standards by which I'm going to measure the concept of "best." This year it's about an overall package - room quality; service standards; entertainment, dining, and recreation options; and overall value in relation to what you get for what you pay. Here are my picks:

#1: Wynn Las Vegas/Encore Las Vegas
Although these two hotels have distinctly different vibes, together they make up what is undeniably what of the most attractive packages in town. Yes, they are expensive and exclusive, but they are among the few that are worth it.

#2: Caesars Palace
Proof that just because you're getting older doesn't mean you can't get better. The continued rebirth of Caesars Palace is modern and fresh yet as close to classic Vegas as you can get.

#3: Red Rock Resort
If you pinned me down and demanded that I pick the most beautifully designed and aesthetically pleasing hotels in town this would be it. But it is more than just a pretty face, with rooms, a casino, restaurants, and more that make it a complete winner in my book.

#4: Golden Nugget
Downtown Las Vegas' fortunes may be sagging but The Golden Nugget just keeps getting better and better. New rooms, a new lobby, a new pool, and more added to a recent redesign that continues to impress.

#5: Green Valley Ranch
Slip into one of their insanely comfortable beds, eat at one of their affordable but still terrific restaurants, gamble in their gorgeously comfortable casino, or lounge by the stunning pool and tell me this isn't a great hotel.

#6: M Resort
New to the scene in 2009, M Resort takes all of the things that make Strip resorts popular (great rooms, restaurants, casino, clubs, pool, and more) and puts it in a smaller, beautifully designed package away from the madness.

#7: Mirage
Twenty years and still going strong, The Mirage of today is as much a force to be reckoned with as it was the day it opened. The updated rooms, casino, restaurants, and shows are keeping the place competitive without turning it into a soulless, bland "luxury" experience.

#8: Planet Hollywood
It's been a rough year for the Planet but financial and legal woes aside this is still a great hotel. The themed rooms are a hoot, the casino is vibrant and fun, and the vibe is energetic without being exhausting.

#9: Treasure Island
This hotel has had its ups and downs over the years, but a new owner seems to be infusing the place with a new energy. Yes, the Sirens show out front is still ridiculous, but everything else about TI is terrific.

#10: Ritz-Carlton Lake Las Vegas
There is a lot of luxury competition closer to the heart of the Vegas action, but this oasis just east of town is still one of the most luxurious hotels in town and the level of service is unparalleled.

Honorable Mention: Aria and Mandarin Oriental
Having just opened a few weeks ago, these two new CityCenter hotels haven't had a chance to prove they are more than just pretty packaging. But what pretty packages! If they wind up being even half as good in terms of service, value, and overall experience as they look, these hotels will absolutely wind up on the Top 10 for 2010.

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#1: Bette Midler
Her nickname ain't Divine for nothing. The Caesars Palace showgirl may not be going on in Vegas after January 2010, but these last two years have been fantastic, Ms. Midler. We're going to miss you!

#2: Mystere
The original Vegas Cirque at Treasure Island show is still the purest version of what the Canadian theater troupe is all about: mind blowing visuals, evocative performance art, and jaw-dropping wonder.

#3: Cher
Someone keeps turning back time for Cher because not only does she still look great but she still puts on one hell of an entertaining show. Spectacular is a word that was invented for this production at Caesars Palace.

#4: Mac King
This small production at Harrah's is not only one of the best value shows in town but it is also one of the most entertaining, with a laugh-and-gasp-out-loud blend of comedy and magic from one of the best in the business.

#5: KA
Take everything you love about Cirque and wrap it up in a heart-pounding storyline and high-tech staging at MGM Grand that will make you wonder if you are really seeing the things you are seeing. Simply gorgeous.

#6: Lance Burton
Part of Burton's charm in this Monte Carlo production is that he doesn't seem to take the whole magic thing all that seriously, yet he still manages to amaze and entertain no matter how many times you see the show.

#7: Le Reve
Here's a production (at Wynn Las Vegas) that in its first incarnation would not have made it onto this list. But years worth of tinkering, fine tuning, and full-scale revisions have turned it into a lusciously dark dreamscape that is hard to shake after you leave the theater.

#8: Rita Rudner
Rudner's brand of comedy in this show at Harrah's is a bit of a dying art these days: intelligent, biting without being insulting, and imminently relatable. Oh, and really, really funny, too!

#9: The Lion King
We'll set aside questions of whether or not it is a good fit for Vegas and just take the show at Mandalay Bay on its own. There's a reason it won all those Tony Awards and why it is still going strong on Broadway and the Vegas version doesn't dilute the magic one little bit.

#10: Donny and Marie
I wanted to dislike this show at the Flamingo but it's impossible to resist the Osmond charm. It's all harmless, kitschy fun from a couple of showbiz veterans who know how to entertain an audience.

Honorable Mention: Viva Elvis by Cirque du Soleil
I only had a chance to see a few minutes of the new Cirque production at Aria based on the life and music of Elvis Presley, but what I did see impressed the heck out of me. If they can stretch the kind of Cirque meets The King magic they showed in a preview over 90 minutes, they will have an absolute winner on their hands. The show is in previews now and opens in February 2010.

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#1: Sinatra
The Chairman of the Board theme (thankfully subtle)at this Encore Las Vegas restaurant is not the story here. Instead it's the taste-bud poppingly fresh Italian/Mediterranean food that wins the top prize. They serve up a true revolution in flavors that will leave you wanting more.

#2: Hash House a Go Go
I have loved this restaurant since it opened in Vegas on the west side of town for their deliriously wacky "twisted" farm food (Best. Breakfast. Ever!) but now that they have opened a new branch right on The Strip in the Imperial Palace, I love them even more!

#3: Capriotti's
Every time I drive to Vegas, my last stop before heading home is at Capriotti's so I can pick up some sandwiches to take home with me. If that doesn't explain how good these Italian subs are, nothing will.

#4: Strip House
Becoming the best steakhouse in Las Vegas is not an easy task but Strip House at Planet Hollywood does it by serving up some of the most flavorful cuts of meat anywhere and by providing a cheeky, PG-13 dining room ambience that is all in good fun.

#5: Tacos & Tequila
This is a list about best restaurants and the Mexican food they serve at this Luxor restaurant is very good, but really it's all about the margaritas. Have a couple of them, with their natural flavorings, and the food will taste even better!

#6: The Steakhouse
Restaurants don't last for more than 20 years in Vegas unless they are doing something right and this one at Circus Circus does a lot right. They serve up traditional steakhouse fare in a classic ambience for prices that won't bust your budget.

#7: Serendipity 3
The famed New York city eatery has made a splash on The Strip at Caesars Palace primarily for its signature frozen hot chocolate, but the simple pleasure food (hamburgers, hot dogs, etc.) is worth knowing about as well.

#8: M&M Soul Food
Southern cooking is an art form and there is no place in Vegas that does it better than this small off-the-beaten-path restaurant just west of Downtown. Do you want gravy with that? Yes. Yes, you do.

#9: Cupcakery
When I went to Vegas for the opening of CityCenter, nothing I saw excited me as much as the opening of a new branch of The Cupcakery right next door at Monte Carlo. I know cupcakes and these are among the best in the country.

#10: Switch
The gimmick is what draws people in to this restaurant at Encore Las Vegas - the walls literally move to create an ever-changing ambience while you dine. But the French inspired steakhouse menu will make you forget all about the wacky wall trick and concentrate on the plate in front of you.

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#1: CityCenter
I normally don't list hotels as attractions but this one is different. From the architecture to the museum worth fine art to the interior design, CityCenter is a triumph of eye-pleasing detail. You could spend literally hours just wandering around and soaking in the sights. Sounds like an attraction to me.

#2: Fountains of Bellagio
It doesn't matter how many times you've seen the dancing waters at The Bellagio, they still manage to make you stop and stare whenever they are active.

#3: The Springs Preserve
This oasis of calm in a sea of madness, The Springs Preserve is part museum, part education, part natural wonderland, and entirely entertaining. It's the most un-Vegas thing to do in Vegas.

#4: Mirage Volcano
Last year's redesign turned an already fun, free attraction at The Mirage into a lava spewing delight. Okay, the lava isn't real but this is Vegas so it fits right in!

#5: Atomic Testing Museum
Celebratory and cautioning at the same time, this look back at the history of the Nevada Test Site (where they set off above ground nuclear bombs) and the atomic age in general is both sobering and somehow fun.

#6: Bellagio Conservatory
Not all of the seasonal displays are created equally here at Bellagio, but visit at Christmas time or during Chinese New Year and expect to be dazzled with the artistry of design via nature.

#7: Fremont Street Experience
There are fewer and fewer reasons to go Downtown these days, but this eye candy of visuals is definitely still high on the list.

#8: Liberace Museum
Even all these years after his passing, Liberace still knows how to put on a show. From bejeweled pianos to outrageous costumes, it's as if he never really left.

#9: Mirage Dolphin Habitat
Yes, dolphins should not be in habitats in the first place, but this one at The Mirage is one of the most successful and highly-regarded facilities of its kind in the world. It's educational and entertaining to boot.

#10: Clark County Heritage Museum
This is not your stuffy docent's museum. Instead, it's a rollicking look back at the history of the area from early days through modern ones, with a clear-headed (yet fun) view of what Las Vegas really stands for.

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So this year I'm basing it mostly on visuals - places that are designed in such a way as to almost make it okay that you're losing a ton of money.

#1: Aria
The casino here is unlike any that I've ever seen. Yes, there are slot machines and gaming tables, but forget that and look at the design - steel, wood, glass, stone, fabric, and splashes of natural light offset by dimly lit spaces elsewhere create a sense of drama that is completely original.

#2: Red Rock Resort
Again here it's all about the design, with heavy use of natural materials combining into a visual feast. There is no such thing as a plain old wall here - everything has a texture. Simply gorgeous.

#3: Golden Nugget
A redesign and expansion has certainly made the casino here more up to date but it still manages to maintain its friendly Downtown vibe. Fun and not at all intimidating.

#4: Wynn Las Vegas
The relatively simple layout keeps you from getting lost like you can in some casinos and the high-end design is certainly pleasing, but this one scores because of the wide variety of gaming options and the friendly staff.

#5: Planet Hollywood
The interior decorating is what puts this one over the top, but not so far over the top as to be ridiculous. The whole thing is modern and airy but with an undeniable energy that keeps the party hopping.

#6: Green Valley Ranch
It's as if they put a bunch of slot machines in the middle of a gorgeously decorated, upscale spa resort out in the desert somewhere. What's that? Oh, that's exactly what they did! Cool.

#7: Caesars
The meandering layout is a bit of a challenge at times, but the overall vibe is classic Las Vegas meets new Las Vegas, with spaces both public and intimate. You get your choice.

#8: Treasure Island
Even though most of the pirate theme is gone, there's still enough attitude here to make this an entertaining casino to look at and play in.

#9: M Resort
New to the scene in 2009, the design here is not quite as revelatory as places like Red Rock or Aria, but it's definitely in the vicinity. Natural light mixes with natural materials to create an beautiful space.

#10: Bellagio
You gotta give it up for Bellagio if for no other reason than it still manages to look luxurious even though newer, more modern casinos have taken design in a new direction.

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