Small live music venue is the best place to catch your favorite act.. In Short Intimate theater is perhaps the best place in Las Vegas to see a live show. The Pearl can hold up to 2,500 concert-goers and the farthest seat is just 120 feet from the stage. Splurge for one of the skyboxes which feature private bars, lounges and restrooms. Adding to the great sight-lines and the stunning acoustics, The Pearl is hard wired to The Studio at The Palms, allowing artists to record a live album of the show.