My new fav hotel in NYC is the Westin Times Sq. It is located directly above the A/C/E 42nd St station; literally - you go down the steps, past the turnstile and the lines are right there. I love the A/C/E as they are very convenient to Central Park, Fifth Ave (drops you right in the heart of the shopping zone), Penn Station (could almost walk the 8 blocks), Chelsea and The Village. Also, the Hell's Kitchen area around the Westin has lots of unique restaurants and bars.

A *very* long tunnel from the A/C/E 42nd St station takes you to the Times Sq station where you can catch the S-huttle to Grand Central where your client is. I would probably walk or take a cab but you have the option of subway. There are probably 4 sets of subway lines converging around the Sheraton Towers area but none of them go directly to Grand Central.

I'm pretty sure regular rooms at the Westin are bigger than the ones at the Sheraton. In fact, the rooms at the Westin are quite large and very comfortable, with contemporary, cozy decor and quite crisp-looking. The Heavenly Bath has a curved shower rod which is neat (makes the shower area larger). The Heavenly Beds are super-comfortable, much like the Sleeper Bed. The hotel is and still looks brand new. Service is fine.

There are a whole bunch of restaurants and stuff to do around both hotels as they are both located equidistant from Times Sq. But for the same price, I would vote for the Westin TS over the Sheraton Towers. If you do choose the Westin TS, ask for a high floor and, if possible, a corner room. The views are incredible