United States
A combined hostel/hotel, the Gershwin is a good option for budget accommodation right in the heart of the Flatiron district. Handy for lots of attractions - a short walk to the Empire State Building. It's also very trendy and attracts a fun bunch of international travellers.
Get a City pass and bypass some of the queues. Also go about half an hour before the sun sets. See the city in the daylight and then watch it magically come alight as darkness falls. No need to go up twice!
Fifth Ave
Particularly good if this is the first thing you do in New York, take the lift after it has got dark, and see NYC in a way that you will never forget.
The queues (in America they call them 'lines') for the Empire State are very long on a clear day. However, tickets are valid any day so if you pass by on a cloudy day when there are little or no queues pop in to buy tickets for use later in your trip. This should save about 20-30 minutes queue time when you want to go up on a clear day.
Empire state building - 5th Avenue at 34th
But to make it worth your while you should go first thing on a weekday - it opens at 9.30am. Otherwise you'll spend half a day in the queue and be so cheesed off you won't care what you see by the time you get to the top.
350 Fifth Avenue, Manhattan; www.esbnyc.com/
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