If you were to take the two resorts out of WDW, and you are asking for just the resort itself would leave the best impression, it would definitely be AKL. HOWEVER, if you are asking which resort would be the best for a first time visitor it would be the POLY. At the POLY you truly feel you are in the middle of the magic, surrounded by water, the castle in the distance, the monorail, the theming is spectacular. The AKL, however, probably one of the most unique hotels in the world, feels very secluded from all things Disney. If a first time visitor woke up at the AKL, and they knew nothing about WDW, they would have no idea they were in WDW - let alone Orlando. But to many that is the charm of AKL - you really feel like you are a million miles from anything, but as a first time visitor, I would think someone would want to be surrounded by Disney.