With the completion of the Ty Warner Penthouse, set 52 stories above street level, the Four Seasons Hotel in New York has achieved a new height in opulence among Manhattan hotels. The suite also signals the culmination of a seven-year campaign by its namesake to refine and enhance virtually every aspect of a guest’s experience at this landmark on East 57th Street. Guest rooms at the Four Seasons are similarly awe inspiring. As befits the tallest hotel in Manhattan, the Accommodations are the city’s largest, at an average of 600 square feet. The rooms also offer a pleasant surprise for those who enjoy a quick soak: The Four Seasons’ fast-fill tubs bring your bath to the brim in just 60 seconds. A sign near each tub warns you not to walk away while the bath fills, lest it should overflow. Accommodations The 368 guest rooms include the spectacular new Ty Warner Penthouse and two presidential suites designed by I.M. Pei and Peter Marino. Facilities A spa and fitness center, and several multipurpose rooms with capacity for 10 to 165 people. Dining The new L’Atelier de Joël Robuchon features a see-through kitchen and the French chef’s extraordinary cuisine. Ty is for afternoon tea, while 57 serves American favorites. Concierge Recommends Host a private party at Radio City Music Hall in a suite that belonged to the hall’s founder, show-biz impresario Samuel “Roxy” Rothafel. Rates Rooms from $695, suites from $2,150. The Ty Warner Penthouse is $30,000.