If you walk up Bangla Rd in Patong at night, you will see a lady boy or two taking money for photographs with tourists. These people when we were there were not a patch on the "beauty" of the performers in the Simon show. The show is entertaining with over-the-top glittering costumes and some burlesque-style comedy.
The theatre is the normal setup of seats downstairs and a gallery upstairs. As far as we could determine (might be wrong), all seats downstairs are the more expensive and allocated "VIP" seats, while all the seats in the gallery are the cheaper regular unallocated (first come, first taken) seats. If you are a man sitting in the VIP seat section, watch out! One man sitting in the front row actually ran away up the aisle rather then be cuddled by a roaming burlesque female impersonator.
To avoid this risk, don't pay the extra for a VIP seat but instead just buy a regular ticket and then be early in the separate queue for regular seats in the gallery (if there is a queue for regular seats as most tourist operators flog the VIP seats to tourists). The queue forms at the base of the stairway leading upwards to the right of the box office. If you manage to get a regular seat in the first two rows of the gallery, your view of the show is excellent.
Most tourists go for a VIP seat because they want to see the "girls" close up to see if they can pick holes in the illusion. It is true you are much further away from the stage sitting in the gallery, but the good thing is that after the show, the performers line up to the side of the theatre outside (along the laneway leading to the rear carpark) and you can get a real close look then. It is then that you spend part of the money you saved on the regular seat by paying 100B to your chosen ladyboy to be photographed with them. Be careful though and make it clear before the photo who you want in it, as if you don't 1 or 2 ladyboys you didn't want in the photo will jump in and will then demand their 100B each.
1) You can just show up on the night about 15 mins before and buy a regular seat as they are unallocated and your position in the queue at the foot of the stairs will dictate how good a seat you get. Obviously, the earlier you buy your ticket and get in the queue, the more confidence you can have of getting a good seat in the gallery.
2) Provided you don't mind not being early in the queue for a regular seat upstairs, if you book the second or third show of the night, you can witness the players lining up in the laneway for photos at the end of the previous how before you join the queue for the next show.
3) If you don't want to spend ANY money seeing the show, just be there amongst the crowd at the end of a show outside the theatre in the laneway to the side and you can witness the photo line-up for free!
4) I am told drinks in the Simon Bar are expensive. There is nothing to stop you from taking your own drinks in (although I would be subtle about it) or just rely on the free bottle of water which comes with every seat.
5) If you arrive by car, drive down the laneway to the side of the theatre (the same one in which the players line up) and then turn left into the vacant lot next to the theatre which serves as their carpark. Operatives will try to guide you where to park. Be aware that you will be trapped between vehicles ahead of you and behind you, so you have to wait until some of these vehicles move before you can get out. So no need to be in a hurry to exit the show as you'll just be cooling your heels in your car. Instead, enjoy the spectacle of the line-up.
This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor LLC.