On the 59th floor of the Banyan Tree hotel, this is currently reigning champ for KL's loftiest rooftop bar. Off course, it's all about the views here, which you can drink in with your beer (RM28) or cocktail (RM45).
Should you wish to sit down in the prime seats facing the Petronas Tower, be aware there's a minimum table charge of RM1000 (but the table does seat up to 10 people).