This would apply to all levels of the theatre. Stay away from the side walls! I was 5 seats from the end of the row, house right in the balcony, and was the last person in my row to see the Harmonia Gardens booth with Vandergelder & Miss Money. I assume the house left seats would be the same for the other booth. When I saw the show with Midler, I was in the house right box and saw none of the Vandergelder scene at all - just heard it and everyone laughing. The balcony is high when you are in the upper seats but you can see fine - as long as you aren't near a wall.