420 will give you a decent panoramic of the court. You'll definitely be envious of those sitting on the first level because you'll notice how close those seats are to the court and how much space is between each row. Up top, the seats are cramped as they tried to pack the fans in as tightly as humanly possible. Your comfort level suffers as a result.

There were 14 rows in our section (we had row 12). The closer you get to row 14, the more your view of the court weakens so shoot for row 1 if you're looking at Rockets tickets online. I would also limit any Rockets merchandise purchases for online as well because you're going to pay full price and a little more for anything from the team's pro shop which is just outside of section 113 on the main level.