It is not quite the 89th or 91st floors of the Taipei 101 observation desk, but 35 floors up is still a pretty decent view, at the cost of a cup of coffee!
It was a bit foggy the day I went, but a very pleasant experience.
Now, the logistics of how to get in.
Taipei 101 consists of the shopping/retail section, and if you exit the building, you will see another entrance for the office section of the building. A lot of people are in business attire, but equally there are a lot of casually dressed people as well. Head right for the visitor’s pass booths. It is a touch screen. Either search for ‘Starbucks’ or ‘Level 35’ then ‘Starbucks’. It will then ring Starbucks. Wait for a waiter/waitress to answer. Just provide your name and number of persons going up. The machine should then spit out a visitor’s card per person.
Go through the turnstiles, tell the security guard if s/he asks, that you are going to Starbucks on level 35, they seem quite used to tourists going up, and then head for the elevators. Once you get out, you should be able to see the Starbucks sign.
Once you get to Starbucks, a staffer will collect the visitor’s passes and give you a table number, you are obliged to order a drink per person, which is a small price to pay for the scenery and view. They give you back the visitor’s passes when you are about to leave. Apparently if it is quite busy, they have a 90min cap on how long you can sit at the establishment.
Now all you have to do is sit and relax and enjoy the view.