The penthouse is one of the main settings of The Ersatz Elevator, and it represents the major theme The True Significance of Life. Under Esmé’s direction, the appearance of the penthouse changes in accordance with what is trending on Dark Street. At the opening of the book, darkness is In, and the penthouse, like the rest of the building, is made dark by having all the windows covered and the lights off. As soon as Esmé receives a call that light is back In, the window coverings are taken down and the lights switched back on, showing how quickly trends change and how they influence the people who follow them. The penthouse has 71 bedrooms and many other rooms, and as a result, the Baudelaires often find themselves lost. In this way, the penthouse represents the greed and eagerness with which the Squalors acquire material possession and uphold their priority of maintaining appearances. Even with the addition of three orphans, the penthouse is too large for the family and has many extra rooms that are never used. For Jerome and Esmé alone, the penthouse is comically huge and symbolizes Esmé’s obsession with status.