If you want the best views of New York City head to the Top of the Rock. In my opinion the views are better than visiting the Empire State Building.

I'll say this and recommend this to people, if you're in New York City and want some of the best views of the city then head to the Top of the Rock. You get amazing view of Manhattan,  New York City and beyond. You can see for miles and you will great views of the Empire State Building. So take my recommendation and book to visit the Top of the Rock. Pay slightly more for sunset, obviously you'll get great views of the city as the sun sets. 

Happy US travels. 

Link to the Top of the Rock - https://www.rockefellercenter.com/attractions/top-of-the-rock-observation-deck/