Eugene O'Neill Theater, 230 W. 49th Street, NYC

This theater, built in 1926 and currently showing the wildly popular "Book of Mormon," has a completely handicapped-accessible main floor, with zero steps from sidewalk to stage.  The mezzanine and lower level are non-accessible, unfortunately, because the only restrooms are in the lower level.  However, unlike some other theaters, not to mention any names, but if you added the letter "c" you'd get an Austrian composer who left a symphony unfinished, their alternative is actually practical.  When we were lucky enough to see "Book of Mormon" last April, we followed the instructions to go to the hotel just adjacent to the theater (on the same side of the street, ahem), and took the elevator to the second level to use the restroom.  It was probably easier and faster than using the crowded facilities in the lower level of the theater, making it one of those rare occasions when it pays to be handicapped.  Thank you, Eugene O'Neill Theater, I had a great time.