I had a couples massage at the Palms this weekend. Everyone was really nice, and the spa attendants on the third floor were especially friendly and warm. For $125.00 a person, you can get a 50 minute massage. I usually pay $60 for a 60 minute massage at little boutiques in my hometown of LA, but this is Vegas, so I know that I'm paying for the ambiance and chance to see Mario Lopez leave the fitness center at the spa. Ha ha. I think that the price is worth it if you take advantage of the whirlpools, steam rooms, sauna, etc...and take your time getting ready in their facilities. I don't think its worth the price if you just go in for your 50 min. massage. My therapist was Marisa and she did a really great job.
But I do agree with the other reviews, it's not as fancy a spa as you would expect. Also, be ready for the 18% service charge they tack on for gratuities.