Le Royal Meridien Hotel
This hotel has the benefit of being centrally located to the main business and shopping areas with the added joy that all rooms face the sea. The rooms are tastefully decorated with super comfy beds Hermes toiletries. Be sure to check out the revolving rooftop restaurant which if requested, can rotate the opposite way if preferred!
Source : http://www.grapeshisha.com/hotelsandproperty/top-ten-hotels-in-abu-dhabi.html