Diamond Box Seats behind the Twins dugout. Close to first base, though not the closest seats to the field. The Dugout Box Seats sit even closer. Our seats in row 22 still felt very close and we were even in one of the last few rows.
We didn't quiet get the view of downtown we wanted but you need to be seated on the third base side to get that view. The home run feature in center field of Minnie and Paul is really cool; it's the old Twins logo. It resembles the Liberty Bell in the Phillies ballpark and lights up when either team hits a home run.

I've seen a good number of venues and Target Field is middle of the pack. It's new and clean but still nothing to make it better than all of the others.