Companies are not simply leasing a space based on pricing but are carefully considering the neighborhood, the architecture, the wow factor of a lobby and views from future work spaces before signing on the dotted line.

“It’s less about where the space is but what the building says about the company,” explained David Falk, president of the tri-state region of Newmark Grubb Knight Frank. “They will be more flexible if it sends the right message.”

Peter Riguardi, local president of JLL, agreed, saying, “They are seeking efficient and good space and are willing to pay the appropriate market price for it.”

At the same time, building owners are setting dramatic price points, but are willing to wait to find the right tenant with the right credit. This is what happened when Twitter landed at 245 and 249 W. 17th St. last year in a deal for two adjacent buildings that had been renovated with a tech tenant in mind.

“If you do wait you can find someone to pay an eye-opening number, and people are citing deals that make that wait worthwhile in those markets,” said Falk, who represented the Savanna ownership in that Twitter deal. “Some landlords may want $83 [per foot] and one tenant may say, ‘I have to be there.’”

A view of the future 225 Park Avenue South.Neoscape Inc.

Asking rents for reimagined buildings such as 225 Park Ave. South, 837 Washington St., 430 W. 15th St., 1 Soho Sq. and the top floor of 200 Lafayette St. range from the high $70s per foot to $130 per foot, depending on size and location.

“People want to be in that live, work and play environment,” said Bruce Mosler, global head of brokerage for Cushman & Wakefield, who has assignments to lease the new Brookfield Properties towers at Manhattan West between Penn Station and Hudson Yards. “If you are looking to attract talent, you have to be in an environment where the talent wants to be.”

Many owners are placing big bets that the Hudson Yards area will become the “it” spot for companies that want the latest in technologically fitted-out towers and great future retail offerings — along with plenty of parks and the No. 7 train opening later this year. With Coach, SAP and L’Oreal set, Time Warner on its way and Deutsche Bank, Skadden Arps and others kicking bricks, it appears their bets will soon pay off.

But with a vibrant and active tenant marketplace, owners everywhere are reinvesting in new lobbies, elevators, retail windows, glass facades, penthouses and atriums.

The Verizon Building at 375 Pearl St. — which has been revamped by Sabey Data Centers for server farms as Intergate.Manhattan — is now proposing to install a glass façade on the top 15 floors in order to lease 500,000 square feet for offices through Falk at Newmark Grubb Knight Frank.

“They are all trying to appeal to the new younger tenant and talent,” said Arthur Mirante, president of the TriState region of Avison Young. He notes these young employees all want teched-up environmentally efficient and sustainable buildings.

And that extends to the boroughs. In Brooklyn, Kushner Companies and RFR Holdings are redeveloping the former Watchtower buildings where Etsy just signed for 200,000 square feet. Midtown Equities is redeveloping the Empire Stores at Brooklyn Bridge Park where West Elm signed for a store and offices on the East River. “Those are exciting opportunities in Brooklyn and both are in a fantastic, vibrant neighborhood,” said Ron Lo Russo, President of the TriState Region for Cushman & Wakefield.

Acumen Partners has availabilities at the Pfizer Building at 630 Flushing Ave. in Williamsburg and at the former Standard Motor Products Building at 37-18 Northern Blvd. in Long Island City.

Also in Long Island City, Jamestown is redeveloping the Falchi Building at 3100 47th Ave. where they want to recreate the success of their Chelsea Market.

Any spaces also have to reflect the vibe of the company. Paul Amrich, Neil King and Patrice Meagher of CBRE are now working on a 16,780-foot assignment for GGP to lease the top floor of 200 Lafayette that can come with use of the building’s roof deck. The space has an asking rent of $89 per foot. “We tried to price it right,” said Amrich.