Well I guess it depends on what sairose wants to do. Does she want to do touristy things or do the things native New Yorkers do?
Carnegie Hall is a good location, 57th Street and Seventh Avenue. A few blocks away from Lincoln Center, Central Park, and the 'new' Columbus Circle. I haven't been there yet since they just had their grand opening. Rockefeller Center isn't too far. St. Patrick's Cathedral shouldn't be missed.
For shopping 57th Street is great. Bergdorf Goodman, Chanel, and Tiffany & Co. Hard Rock Cafe is there, if that's something you want to experience. Bloomingdale's is few blocks away at 59th and Lexington. I think that FAO Schwarz is closed.
Personally, I like the Circle Line tour and have taken a few visitors on it. I think that the Statue of Liberty is closed. Ellis Island is historically relevant. I also suggest you go to the top of the Empire State Building. On a clear day, you can see forever.
Some of the best restaurants in the world are in New York City. The Russian Tea Room has been closed for a while now, but there a dozens of great places.
My favorite is Fifth Avenue. From 59th Street, it lines Central Park. There are museums galore: the Metropolitan, the Guggenheim, Cooper-Hewitt National Museum of Design, The Frick Collection, etc. If you are interested in that, here is a list of the
museums in NYC.
I like John's Pizza which is were I met lifesaver when he visited from Texas. Ray's is good too.
There are tons of thngs to do in NYC. It depends on your personal preferences as well as your budget.