Cirque du Soleil has several shows throughout Las Vegas, but "O" has something the others don't: water. "O" bills itself as "An aquatic masterpiece of surrealism and theatrical romance," which is apt description. Acrobats, swimmers and divers perform the kind of jaw-dropping feats the Cirque troupe is known for. The show is performed in a theater designed like an opera house, a perfect setting for the grand and whimsical production of "O." Some seats are "wet seats" since they're close to the stage, and lists of those sections, as well as the sections with limited views, are available online. VIP box suites offer the very best views of the stage and include champagne, red or white wine, private cocktail service and tasty gourmet goodies.