Winter - summer, it doesn't matter. We love New York!! 

Lodging:

The London NYC (Jen's favorite!)

The Mercer

The Bryant Park Hotel

Essex House (fabulous view of Central Park!)

Dining:

Peasant (dinner)

Balthazar (brunch)

Carnegie Deli (massive meat sandwich - you can feed 2 or 3 people with one)

Babbo (dinner - Mario Batali's restaurant)

Activities:

Broadway!

Moma (Museum of Modern Art)

Metropolitan Museum of Art

Statue of Liberty

Museum of Natural History

Guggenheim

New Ideas Museum

Central Park (carriage ride or ice skating or just hanging out)

Shopping at Tiffany's

Rockefeller Center

Shopping

Dining

Walking Around

Ground Zero

Brooklyn and the Brooklyn Bridge