The best place to send your dog on vacation in 2008 is New York City, according to Animal Fair, a magazine for pet owners. New York has the best places to pamper your pooch with dog-friendly hotels and treat them at canine cuisine restaurants. These places offer special doggy beds, gourmet treats, swimming pools, and massages. Some of the hotels have a concierge just for the dogs. If that's not living, I don't know what is.