NYC Hotel recommendations

My friend is flying over to NYC for her 10th wedding anniversary.  She and her husband have never been to the States before and would like a memorable trip.  Any hotel recommendation that you may have??

Thanks

the Westin is good
depends on how much they wanna spend......

My brother in law wants to take my SIL in August and BA has a ITX fare if you puchase a hotel with it...but that is only available for travel agents to book............worked out about almost £500 each for 4 nights

I love Le Parker Meridian, it's gorgeous.  Keep in mind a lot of NYC hotel rooms are small, as it's the city you want to see anyway.  But LPM is in the middle of it all and has the best brunch at Norma's, I've ever had.  Plus the room we had was not so bad actually.  Just whatever they do don't stay at the Pennsylvania across from Penn Station!

The Westin Times Square is great.  The rooms are remarkably quiet for being in Times Square.  And it's right in midtown, so they can walk to loads of stuff -- Central Park, the Theater District, Restaurant Row, and all of the major subway lines are there, too.  Westin also has their "heavenly bed" and "heavenly bath" which are great.  We stayed there for a few nights on my fiancé's first visit to NY, and friends of ours stayed their for their anniversary.

Ritz-Carlton man!    Especially for an anniversary.

I've also stayed at a hotel very centrally located ... had an Irish name... will see if I can find out the name.

Thanks for the recommendations.  My friend Donna, is really looking forward to her first trip to the States, especially since it is NYC!!!!