Marriott Fallsview and Sheraton Fallsview on the Canadian side offer the best direct room views of the falls

The Canadian side wins for hotel views of the falls. Marriott Fallsview Hotel & Spa and Sheraton Fallsview Hotel both offer rooms looking straight at Horseshoe Falls. On the American side, Seneca Niagara Resort & Casino has views of the American Falls — impressive, but not quite the same spectacle.