well depends .. i have visited almost all the big name places .... but when you combine food quality, top notch service and upscale atmosphere plus the bonus of the lake show i suggest SW at the Wynn.....   If not then Gallaghers at NYNY, Delmonico at Venetitian, Morels in the Palazzo all wonderful venues for a fine steak experience.        Vegas is now the top food city in the country ...thank goodness