I went to Las Vegas several weeks ago and tried three different best Steakhouses there: Prime (by Jean Georges), Delmonico Steakhouse, and Charlie Palmer's.
And to me, the overall winner is Charlie Palmer's Steakhouse.
I had always been a Peter Luger fan, I think it's one of the best Steakhouses in the US, there's another good one in Minnessota (forgot what it's called), but I changed my whole perception of Steakhouse when I ate at Charlie Palmer's.
The meat is different from Luger's, it's hard to describe it in words, the meat is just better than Peter Luger. The juice (blood) is fresher and the aroma is more inviting to the stomach. It's very tender and the best part of all, it's not cut off like in Peter Luger. I always like to cut my own steak, to choose what type of slices I want. The presentation is more West-Coast style, very gourmet.
This restaurant is located in the Four Seasons Hotel right underneath the Mandalay Bay. The atmosphere is out of this world for a steakhouse, it's one of the most romantic Steakhouses in the country. The lighting, the service, the ambiance is perfect.
Peter Luger is not even closed to this, with its ancient architechture, rude services, Too much lighting, and the inconvenience of getting to Brooklyn.
If you're in Las Vegas, try this place, compare it to Luger. Luger is still the best there is from the past, but for something new, try Charlie Palmer's, it's as good as a new Steakhouse should be.