It’s the Drury Lane Water Tower. “The theater auditorium is a cozy midsized house, its 17 rows of seats arranged to suit a gently curved proscenium stage. Sightlines and legroom are excellent, though it’s not a wide-open-spaces facility; you’re aware of impresario De Santis doing everything he can to maximize the number of seats within a fixed footprint surrounded by other Water Tower Place tenants.”