Top Of The Rock
New York City is a city with a million awesome views and best viewpoint is on the observation decks of the Top Of The Rock. From there you can literally see all of Manhattan in a full 360 degree panoramic view and much of the rest of New York City, breathtaking really. In fact, its probably one of the most incredible views there is in the world.
coordinates | 40.759°N 73.979°W