Declared a national historic site in 1982, this structure represents the last stacked Edwardian theater in the world, meaning one theater on top of the other. It was built in 1913 as the first of the Loews vaudeville theatre chain. Located downstairs, the 1,500-seat Elgin Theatre makes for a lavish gathering with royal boxes and charming gilded plaster details. The upstairs 1,000-seat Winter Garden features trompe-l'oeil paintings of pastoral scenes and a spectacular fireproof garden hanging from the roof. Catch some of the most awaited theater productions at this spectacular venue.