We had a wonderful room that looked directly into the Horseshoe Falls of Niagara Falls!
I believe it is the closest to this view of any place to stay in the area. It was the most expensive room that I've ever booked but definitely the best.
The room had a nice double Jacuzzi tub, awesome shower, a big-beautiful bed, small fridge and two comfy chairs facing out the window at the 'falls'.
We watched the falls for hours, people coming and going, colorful lighted falls and fireworks every night.
The American/Canadian exchange rate is good but be ready for taxes on taxes. Worth the extra charges.
Walking under Niagara Falls, getting soaked on the boat ride and learning about its rich history was a memory that my wife and I will cherish forever!