We had booked the Sheraton Manhattan for $80/night and were disappointed when we went to register only to hear that they were totally booked, so they sent us across the street to their sister hotel (Sheraton New York Hotel and Towers) along with certificates for a free brunch. The bellman moved all of our luggage across the street, stood in line for us to register while we rested our weary bodies. While we were waiting, he also let us use his key to the bathroom. From the time we arrived at the hotel to the time we left, the service was great. The staff was friendly and helpful from getting directions to giving advice.
The room was very nice and clean. It was bigger than some of the other hotels I have stayed at in the city. It was also bright. We had two double beds which were very comfortable. The decor was pleasant. The showers were hot and had great pressure. The brunch - oh my! The brunch was worth whatever it normally costs ($27?) - the fresh fruit was unbelieveable, eggs, potatoes, breads, quiche, pasteries, french toast, bacon, pancakes, waffles and much more than I can possibly remember. It was wonderful.
The location is great, the staff was helpful and friendly. We checked out early, but later returned to pick up our luggage. The bellman hailed a cab for us since we weren't having much luck in doing so. I would definitely stay here again if given the opportunity.

Recommended: Yes