With business down, it's become quite easy to get a decent hotel in Vegas lately. We got our room for $59/night. Great deal in that regard, but this place rates 4 stars because:
The reception staff is the nicest I had in a long while - including more up-scale and much more expensive hotels. We got in late (I won't get into the 90 minute wait the geniuses at Budget car rental put us through...) and there were no more non-smoking kings. The nice lady at the counter put us in a 34th floor corner room with strip view and told us "call down immediately if it smells too funky in there." When we got up, it was fine and didn't smell smoky. The rooms are not huge, but it was newly remodeled and quite lovely. The beds are super comfy and the floor-to-ceiling views (including full view of the night show) was fantastic.