Approaching the Arabian Gulf on an otherwise nondescript Abu Dhabi avenue, the Emirates Palace Hotel appears as a gleaming city in the clouds. In the dusky waterfront haze, the massive structure seems to be floating above the corniche, its central dome brushing against the low clouds while its two wings stretch out like welcoming arms. Built and owned by the government of Abu Dhabi, the US$3 billion “palace” stirs memories of the old myths of desert sheikhs tossing gold coins to the masses from the backseat of their chauffeured Rolls Royces. The hotel was built to impress and, indeed, it does. It has been so elaborately crafted and its acres and acres of grounds so fastidiously maintained that tourists and newcomers to the city often mistake it for the royal palace itself, which sits just down the corniche. In contrast to the actual palace, however, visitors are not only welcome at the hotel, they are encouraged. As if the building and grounds themselves are not enough to occupy you for an afternoon or evening, two galleries are open to the public. In one, an exhibition of Islamic art from early times to the present has just closed and, in the other, the plans for Abu Dhabi's Saadiyat Island – including miniatures of the Frank Ghery-designed Guggenheim Abu Dhabi Museum, the Louvre Abu Dhabi, the Maritime Museum and others– dazzle visitors with the ambitious opulence that is literally and figuratively on the horizon for this capital city of the UAE. The areas open to the public are heavily laden with gold and marble. Much of the lighting is also a dark yellow, giving just about every passageway and atrium a golden glow that can be either impressive or depressing, depending on how long you are in it. The entire hotel staff, which comprises 2,600 people of over 50 nationalities, is as helpful and hospitable as one would expect in such a place, but one restaurant hostess opened up to a reporter recently, revealing that one year into her stint at the hotel, she found the color scheme both oppressive and depressing. That did not seem to be the case for those sipping refreshments and eating pastries at the small eateries in one of the main lobbies on a recent Friday afternoon. Many were enjoying one of the 400 slices of chocolate cake consumed daily at the hotel, though it was not clear exactly how many of them were indulging in their fair share of the 5 kilograms of edible 24K gold leaf served up on pastries and chocolate monthly. There are nine restaurants including those at poolside, ranging from a brasserie to seafood to Italian to Lebanese to Persian and more. The Havana Club offers top-rate Cuban cigars along with food and nightly entertainment in the form of jazz bands. There is also the option of The Palace Ceremony, an in-room feast replete with your own private servers. The Emirates Palace Hotel has 302 rooms and 92 suites of three classes, not one of which is shabby. Or even shabby chic. All rooms and suites offer 61-inch plasma screen TVs along with private balconies and, in most cases, views of the Gulf's aquamarine waters. Suites, of course, come with 24-hour private butler service. There is also in-room registration for those who just can't stand that ever-so-demeaning inconvenience of checking in at the reception desk. Outside, should you be able to find an exit door that will take you there, there are two pools – one with water adventure slides for the kids and the other with a more relaxing ambiance. If you're more interested in the salty sea, the hotel offers a private, 1.3 km white-sand beach, where you can bask in the sun and gaze across the water at the Ikea in the Marina Mall. A few other features round out the picture of this one-of-a-kind hotel. There are two helicopter pads on the grounds. The hotel has a fleet of 23 cars, including two Maybachs, two Rolls-Royces, 15 BMWs, two Mercedes and two Nissan Altimas, all available to guests for pick up and drop off at the airport or late-night for the lady of the house to pick up some hair curlers. There are 114 domes that rise up to 60 meters in the air and glisten in the sun, resembling pure gold (there it is, again). The interior sports 35,000 square meters of 13 different types of marble from all over the world. There are 1,002 Swarovski crystal chandeliers throughout the hotel. Twenty thousand roses are used everyday. “Gateway to Arabia” is the most popular spa treatment at the hotel's Anantara spa. It is a celebration of the Moroccan Hammam, and costs around Dh1,300, lasting three hours and 15 minutes. Although that may sound like a lot (the exchange rate between the Saudi riyal and the dirham is just about 1 to 1), it is not out of line with most other things that may tempt you there. A “traditional English roast” lunch goes for Dh195 at the Embassy Restaurant, and you can double that, at least, for dinner. A Persian meal at Anar averages Dh300 while a cigar and a refreshment at Havana will set you back about Dh150, depending on your taste in cigars and refreshment. And the rooms? Rack rate for regular rooms ranges from Dh2800, for pearl rooms, to Dh3700 for diamond rooms. And, if you're still interested, suites range from Dh8000 to Dh10000. Holiday specials are often available, however, so be sure to visit www.emiratespalace.ae to check for discounts. You probably should not spend your time looking for deal on www.cheaphotels.com. Even if you do not opt to spend a night at the Emirates Palace Hotel, it is certainly worth a visit. And don't forget to look back at the most visible of those 61 domes as you leave the grounds after dark. The lights illuminating them subtly, almost imperceptibly change colors. The Emirates Palace Hotel is an impressive place and it will leave you asking yourself a number of questions, most prominently: At what point does opulence and luxury cross the line into absurdity? __