if you go to Abu Dhabi and for sure you come across the Emirate Palace, you can't miss At 300 because it's just in front of that, on the top of the Etihad Towers. Beautiful view at sunset time, you can see everything from there if the sky is clean. They just ask you to order something to drink or to eat. People working there are very very kind and you can choose a seat right in front of the windows. Thumb up for OD At 300!
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