For all the raunch the Penthouse name connotes, this club is remarkably refined—classy is not an ironic description. Catering to well-padded expense accounts (charges show as "Robert's Steakhouse") and bonus-laden financial types, the Executive Club crams 19 private rooms—spaces range in size from coffin to a Hell's Kitchen 3BR, with price tags from $150 to $1,000 an hour—into a deceptively cozy 2.5-level arena. A small stage sits dead center, with two single-occupancy go-go platforms accommodating additional pole dancers upstairs. Lured by VIP expenditures and repeat customers, the city's most sought-after entertainers perform here—as many as 80 on a weeknight. The net is a bevy of attractive pros—sexy, flirty and experienced veterans of the New York--Las Vegas--Miami megaclub scenes—savvy at parting men from their paychecks. Still, a Jackson is all anyone needs to enjoy a well-practiced caress from a perfectly made-up seductress.