“Friends are in town.” It just might be one of the most oft-voiced statements Las Vegas locals make. It’s often followed by, “Where shall we meet them for a drink?” I asked that question last week, when friends were in Las Vegas for a conference and were eager to escape the windowless walls of meeting rooms for a taste of Vegas by night.

Not too long ago, I might well have suggested the ghostbar or Playboy Club at the Palms or the VooDoo Lounge at the Rio. I love the sparkly post-sundown views of the Strip these lofty venues provide, and all are excellent examples of the carefully-crafted ambience and stellar service Las Vegas has to offer.

I was about to suggest one of these when I suddenly remembered that the Strip has a brand new awesome aerie: the 23rd floor of the Mandarin Oriental at CityCenter. I’d checked it out in the daytime and knew it had a restaurant, a bar, and a tearoom, all with fantastic north-facing views of the Strip.

My friends loved the idea, and we all continued loving it as we pulled in front of the Mandarin and allowed our car to be whisked away by a dapper valet. We loved the polished marble foyer, too, and the elevator, which was equipped with an elegant velvet-cushioned bench. Did I mention that my friends were all New Yorkers? I think their “oohs” mean the Mandarin’s elevators really are something special.

The elevator’s doors open onto something special, too -– a huge wall relief composed of smooth, lozenge-shaped gold bricks. More “oohs,” followed by louder ones as we turned to the left and faced the huge picture windows overlooking the Strip. On our right, we could hear music and conversation emanating from the Mandarin Bar. On our left, a sign pointed the way to Twist, the only restaurant in the United States where you can enjoy the talents of three-star Michelin chef Pierre Gagnaire. Ahead of us, the area where afternoon tea is served was empty except for some very inviting overstuffed chairs right next to those awesome windows. Perfect.

As we sank down onto the cushions, a waitress appeared. At first, I was afraid she might inform us that the tearoom was closed, and that we’d have to move into the bar. Happily, I couldn’t have been further from wrong. She welcomed us and handed us menus.

No, the Mandarin is not the place to go for 99-cent beers or two-for-one buffets. Expect to pay a premium for the hand-crafted drinks and high-end wine selections. In return, you’ll get a world-class experience, including the polite valet, snazzy elevator bench, beautiful décor, comfortable chairs, stellar view, and excellent service. Among us, we enjoyed some extremely high-end bourbon, some single-malt whiskey old enough to drink itself, an excellent Australian Shiraz, and a classic martini. Expensive? Yes. Worth it? Definitely.

Our waitress, “Kitty,” who looked a little like Lucy Liu only prettier, was a great example of why Las Vegans are so spoiled. In addition to serving us our drinks, she brought us menus for Twist and the Tea Lounge when we expressed interest. Then, when one member of our party asked about Asian restaurants in Las Vegas, she spent a good twenty minutes making a list of all her favorites. My only regret is that I wasn’t the one who asked, and I don’t have the list.

Both times I visited the Mandarin, I was reminded of the fabulous Mandarin Oriental Hotel in Bangkok, where I enjoyed a terrific brunch a couple of years ago. A little research revealed that the connection is far from coincidental. Like the hotel in Bangkok, the Mandarin Oriental in Las Vegas is a member of the Mandarin Oriental Hotel Group’s world-wide string of luxury hotels.

So, next time you have some out-of-towners to dazzle or something to celebrate, don’t forget the 23rd floor of the Mandarin Oriental. You won’t be high enough to see the whole world, but you may well feel like you’re sitting on top of it.