I went for my 40th two years ago - had a great time. In addition to what has already been said, I ate a great burger at the Spotted Pig in G/wich and had a lovely lunch in the Boat House in central park. Sunday brunch at River Cafe in Brooklyn was awesome (bit expensive and you have to book, but well worth it for stunning views back across the city).. Also ate at Lombardi's - be prepared to queue (I got lucky and the only two seats at the bar came up just as I reached the desk next to it to register).
I thought the Rockerfeller centre was fantastic and offered better views than the Empire State.
It was shut for Mothering Sunday dammit, but I was told by several different sources that Grimaldi's is the best/ most renowned/ "you gotta go there" pizza place. Just the other side of the Brooklyn Bridge...
Lived there for 4 years, have to agree Lombardi's for pizza is excellent. Baseball game at Yankee stadium is a great experience and sure the Mets is too, both have new stadiums. Not sure if the Rangers ice hockey will still be on then but that is an amazing experience at Madison Square Garden. This was the first seconds of a game last week http://www.youtube.com/watch?v=iIlLbJHKw8M&feature=youtu.be
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I thought the Rockerfeller centre was fantastic and offered better views than the Empire State.
Have a fantastic time.
Toys r us in Times square is good if you have kids (When I went they had a full size ferris wheel you could go on!)