There’s no shortage of deluxe pleasure palaces, some replete with top restaurants, rooftop pools and dizzying views. Downtown is a hot growth area with luxury hotels springing up in the Lower East Side, Tribeca, even across the river in Brooklyn, but you may want to base your choice on proximity to Midtown’s sights or Uptown’s museums. In response to the economic climate, there’s also been a wave of chic budget options, where generous perks accompany tiny rooms.