Perlan (The Pearl) Reykjavik, Iceland Sitting atop several hot water storage tanks on a hill overlooking the Icelandic capital, The Pearl houses a high-end restaurant in its glass, domed structure. (Photo: Flickr / Óðinn V. Árnason)
Underwater, underground, on an island or in the air...these restaurants recognize that a property's three most important traits are location, location, location.