The most intelligent show in Vegas, as these two -- magicians? illusionists? truth-tellers? BS artists? geniuses? -- put on 90 minutes of, yes, magic and juggling, but also acerbic comedy, mean stunts, and great quiet beauty. Looking like two characters out of Dr. Seuss, big, loud Penn and smaller, quiet Teller (to reduce them to their basic characteristics) perform magic, reveal the secrets behind a few major magic tricks, discuss why magic is nothing but a bunch of lies, and then turn around and show why magic is as lovely an art form as any other. We won't tell you much about the various tricks and acts, for fear of ruining punch lines, but watching Teller fish money out of an empty glass aquarium or play with shadows is to belie Penn's earlier caveats about learning how tricks are done -- it doesn't ruin the wonder of it, not at all, nor the serenity that settles in your Vegas-sensory-overloaded brain. Wednesday through Monday at 9pm.