Penthouses are apartments that are on the top floor, or near the top, of an apartment building or other structure. While mansions are perfectly suited for owners who enjoy living out in the suburbs and open areas, luxurious penthouse designs are for those who enjoy living the high life right in the core of a busy city center. Penthouses tend to incorporate modern architecture and design and they are distinguished by their magnificent view and luxury amenities. The combination of privacy, top floor location and extravagant interior features often makes the penthouse suite something only affluent can afford. Take a look at the following 20 luxurious penthouses with magnificent view and layout.