What is the best hotel with a view of Niagara Falls?
The best hotel with a view of Niagara Falls is the Marriott Fallsview Hotel & Spa on the Canadian side. No contest. You want a "Fallsview King" room, not a standard one. That room gives you a direct, dead-on view of both the American and Horseshoe Falls from floor-to-ceiling windows. It's not cheap—expect to pay $400-$800+ a night depending on the season—but you can literally lie in bed and watch the falls lit up at night. The elevators are slow and the lobby is a zoo, but you're there for the room, not the lobby.
If you want a slightly cheaper option that's still killer, go with the Sheraton Fallsview. Ask for a "Fallsview Two Queen" room on a high floor (15+). You'll get a side-angle view of the Horseshoe Falls, but it's still spectacular and usually $100-$200 less than the Marriott. Avoid the Embassy Suites by the Falls—the "fallsview" rooms there are mostly a joke, you'll see a sliver of water between buildings. And skip the Hilton unless you're fine with a distant, postcard-style view from way up the hill. For the real deal, Marriott or bust.