My first Cirque du Soleil show in Las Vegas. I took advantage of the 2 for $99 for locals deal. Along with taxes and "convenience" fees, the total was $130. I recommend purchasing your tickets at the box office if possible. I checked online and the system chose my seats at the second to back row. At the box office, I had several options and landed in the middle-back of the theater for the same price.
Theater - I recommend the second tier because you get a full view of the action. The theater itself is about the size of an IMAX. Even the back row are decent seats. Front section got picked on by the performers, so if you're shy, I would steer clear. I think the "worst" section would be at the extreme ends of the front section.
Show - The acrobats are definitely awesome. No story line as other Cirque fans would say. The costumes are nothing short of amazing. My eyes were locked on the performers. The two brothers doing the human sculpture are probably the strongest men in the world. Although, I couldn't help staring at the performer standing on a ball in the background for the longest time. The performer climbing the pole with his arms gave Spider-Man a run for his money.
Negatives - That damn snail. What nightmares are made of. If I were on hallucinogenics, I would be screaming out of the theater like a little girl.
Special Attention - The music. Just as special as the performers. The bass player blew me away.