What are your thoughts about the Empire State Building in New York City. To me, it is my favorite building and a symbol of America, New York, and architecture. When the Empire State Building was built in 1931, it remained the tallest building in the world until the Twin Towers of the World Trade Center were built in 1972. The ESB has two observation decks, one on the 86th floor and the other on the 102nd floor. The building has been featured in many movies, including the climax of the 1933 film King Kong.