Location is the whole argument here, and what an argument. The spa sits on the roof of the Park Hyatt, across the water from the Opera House, with a pool, cabanas and a jacuzzi arranged around the best view in Sydney. Inside it is ivory and beige, timber and limestone, five treatment rooms and two aromatherapy steam rooms in warm quiet tones. The skincare is iKou, organic and Australian. Book anything over ninety minutes and the rooftop is yours, or try the Native Clay and Hot Oil massage that works the length of your spine. The city showing off, gently, to anyone who has earned an afternoon off. The sails are right there. Let them be your view.