Canada
The obligatory boat trip up to the falls. Yes, you will get wet (hideous yellow plastic coverall is supplied) and is not recommended for those suffering motion sickness.
You do get a close up of this impressive natural feature however.
Don't approach the Falls via the freeway as it is boring and souless. Go via the beautiful small town of Niagara-on-the-lake and then drive along the Niagara River via the Niagara Parkway to get a great view of the falls.
Search Been there