One of the best views in San Francisco is to be found in the financial district, at the top of the Bank of America building (of Towering Inferno fame). Its bar/restaurant (Carnelian Room) is open to the public after three in the afternoon and has some breathtaking views of the bay.
Carnelian Room
Bank of America Building
555 California St. (Kearny St.)
San Francisco, CA 94104
415-433-7500
Updates
You don't have to go to the super-fancy restaurant to appreciate the views, you can hang out in the bar and have a (somewhat overpriced) cocktail. Get there early, the best tables near the windows fill up fast as sunset approaches. Its not the most obvious place to find, go into the building and head downstairs to get to the elevators that will take you up to the top. We've been there in jeans and t-shirts after a long day of touristing and had no problems, people visiting the restaurant will need to be much more dressy though.
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