This theatre was magical! The seats were very comfortable, albeit a little close together, but I am short so it was fine.
There is not a bad seat in the house here. For those that sit closer you would be in the "splash zone" but from what I could see it was very minimal splashing.
Steve Wynn for sure outdid himself with Le Reve. However, people must realize this is NOT a cirque show. Much more synchronized swimming and dancing and a solid story line. The live singing and music was an awesome touch.
Other Vegas theaters could learn from how the Wynn has set up this one.