Took my from-out-of-town friend here for some Vegas shock and awe. And we were quite in the shock and the awe.
I knew we were in for a special treat when we walked into the theater and I could smell the water from behind the curtain. The stage and theater are specially designed for little surprises and various random things that happen throughout the show (e.g the scuba divers, random dancers in the corners).
Tip: If you can, go to the 10pm showing. Tickets are usually 20% cheaper than the 730pm show. Also avoid the first three rows, which is the splash zone. Ain't nobody got time for that!
The only thing I didn't really like about the show was the clown segments. Although cute and funny, they were quite lengthy.