I like Sky 23. I haven’t been to the restaurant, but I have been to the bar. I loved it. The view was amazing, they had Stella on tap, and the chairs were comfortable. From what I understand, they are currently undergoing a renovation, so I hope that is done quickly so I can check it out again soon.
In terms of food, I can vouch for the calamari, and I can ABSOLUTELY vouch for the fries with truffle oil. The are QR40 per order, but they are addictive. My visiting companion and I ordered three orders the last time I visited, and she continues to talk about them long after she has returned home. They are THAT tasty. They are like USD 30 for a heaping plate (aka three orders of hotel fries) kind of tasty.
Overall, I recommend this place. If you can, get there before sundown so you can see the Pearl before the lights come on. The contrast really puts the whole neighborhood into perspective. You should check it out.