Getting this out of the way first: it's too expensive. That is also true of every other thing you will do at Niagara Falls, including eating, sleeping, and breathing. If you're going here, you're going to be throwing some money around unless you don't do any of the extras.
That said, this is quite an experience! The staff were very friendly and efficient at getting people on and off the boats, and the ride itself lasts about 30 minutes. On the way to Horseshoe Falls, you pass by the American side, and before everything around you gets soaked, take advantage of the photo opportunity.
Once you get to Horseshoe Falls, you're going to need that dorky poncho they give you. You will not only get wet, you will get drenched, and there is no saving your extremities. It's REALLY cool to experience the power of the Falls up close and personal like that, and to be surrounded on all sides by the thundering water. The one (completely unavoidable) drawback is that since you're totally surrounded by pouring water, you aren't going to see much. If you wear glasses, TAKE THEM OFF unless your vision is really terrible; you will probably see better without them.
Would recommend for all visitors unless you have a strong aversion to getting wet, in which case - why are you at Niagara Falls, again?
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