The bar is on the 22nd floor of a skyscraper (hence the name) and you've get an amazing view over the city at night. Often there's a pianist providing live jazz tunes while you have your drinks - very fancy! :) There's also a smokers room with a cigar bar.
Besides the amazing view (did I already mention it ;) ) the whole interior is very fancy and luxurious (esp. the bathrooms - you'll get such a nice view while washing your hands!). You should better dress up if you want to go there. If you're too drunk and can't make it home anymore: there's also a hotel ;)
I almost always take the Big Apple - an appletini! :)