The theme is the city of Paris, France; it includes a half scale, 540-foot (164.6 m) tall replica of the Eiffel Tower, a sign in the shape of the Montgolfier balloon, a two-thirds size Arc de Triomphe, a replica of La Fontaine des Mers, and a 1,200-seat theatre called Le Théâtre des Arts. The front of the hotel suggests the Paris Opera House and the Louvre.