The best upper level seats for an Islanders game are in sections 207 and 225 at center ice. In addition to comfortable views of the gameplay, ticketholders in section 225 will have a head-on view of the action happening on the player benches.
For the best overall experience, choose tickets close to row 4 or 5. These rows allow you to see over the safety glass partitions and are closely located to the section tunnel where you can sneak inside to grab a drink or head to the restroom.
As you venture higher up, quality views diminish quicker than in most hockey venues. With sightlines set for the smaller size of a basketball court, views of the near boards are poor - and get worse as you get to double-digit rows. Fans new to the game probably won't be too distracted, but purists will quickly notice the difference.