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How could this not make our Top 10 list? The grand daddy of all guest rooms is by far the Hugh Hefner Sky Villa at the Palms Casino Resort. The two-story 9,000 square foot Villa includes a glass elevator, rotating bed, and a glass wall Jacuzzi that extends out over the hotel and offers amazing strip views.

Other amenities include: Terrace with Playboy pool and sunbathing area, indoor water features, show tub, steam room, gym, media room, massage and spa rooms, poker table, wet bar, espresso machine, fireplace, three bedrooms, and pop-up plasma TVs.

The suite cost roughly $10 million to build but the high-rollers can rent it for a small $40,000 a night. Hugh Hefner, however, stays for free and although Hefner is known as a homebody who often requires his girlfriends to follow a curfew, even he has spent a few nights away from the mansion at the Sky Villa.

The Suite itself was built to model the original playboy mansion; it also incorporates elements derived from a vintage Playboy magazine article about the ultimate bachelor pad. All of this has been taken into consideration to create the ultimate high-roller party spot. (Bunnies not included)