The theme is the city of Paris, France; it includes a half scale, 540 feet tall replica of the Eiffel Tower, https://skyscrapercenter.com/building/eiffel-tower-paris-las-vegas/14040 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.