We liked the Tier 3 seating enough that we requested it over the Tier 2 seating when we made our ADR's 180 days out. The Tier 3 seating is upstairs, along the side of the room. The only thing between you and your view of the stage is the railing that you just look over. Tier 2 seating is on the main floor toward the rear or at the rear of the upper floor. Both locations have other people in your view of the stage depending on what chair you are sitting on, while the side is only one person deep.