America's all about turning losses into wins -- after all, Columbus never found that passage to India, but how sweet are we? Turning burning into luxury, Hotel 32, now open. Hotel 32 comprises the top floor of the Monte Carlo, which was devastated by fire in 2008, but is now reopening as semi-independent boutique lodging, featuring 50 rooms -- from studios to two-bedroom penthouse suites -- all made kingly with custom, blissfully plush furniture from consonant-challenged firm FRCH Design Worldwide, hand selected marble, onyx, and granite surfaces, and the sorts of perks normally reserved for people who...check into semi-independent 32nd floor hotels. Immediately upon arrival, a Suite Assistant personally escorts you to a private elevator, whisks you upstairs (access by room key only), and checks you in within the room itself; fridges are pre-stocked with your preferences, and beck-and-call butler service is yours for the length of the stay, including customized itineraries, comped clothes pressing, and "bath services" (drawn w/ your choice of bath salts, bath teas, or rose petals -- and they do an exquisite suds mohawk). Possibly keeping you from ever leaving your quarters: a Creston remote that controls everything from lights and drapes, to the 2-5 flat screens (one in the bathroom mirror), to the BluRay player and sound system; also available for your pleasure, a Wii, an iPod Touch, a hydrotherapy soaking tub (i.e., lots of jets), and a rainfall shower equipped with a chromatherapy panel that shifts colors and releases various aromas -- because nothing inspires relaxation like flashing lights and strange smells. Because mingling with commoners is off-the-menu at this point, guests also get exclusive access to Lounge32, a private hangout featuring skyline views, with coffee and classy grub by day and cocktails by night -- guaranteeing you'll get lost on your subsequent passage to anywhere, but then again, how suite are you?