My top 3: I live here and have tried pretty much everything once.

Picasso at Bellagio. Elegant, excellent food. Get a table with a view of the fountains if you can - ie tip the maitre 'd very well - and it will make it that much better.

Piero's (Paradise Rd/ Convention Ctr) is old school vegas restaurant with very good food as well. Most guys in suits there and the ladies done up too, classy in a 1970s kind of way.

Del Frisco's (Paradise Rd just north of Flamingo) again kinda old school Vegas, not to the extent of Piero's but you won't find any pastel colors there or anything super trendy. Best steak in town, excellent wine selection.

These will set you back more than $75 but what the hell man you're on vacation, live a little.