Spenser Breslin

Spenser Breslin and Mike Myers in 'The Cat in the Hat'.

Brothers and sisters don't always agree on the best place to spend an afternoon in Manhattan, but Spencer and Abigail Breslin do: Madame Tussaud's wax museum.

The Breslins, sibling actors who starred with Kate Hudson in "Raising Helen," especially like the interactive displays among the more than 200 wax figures.

"There's this one where they have a wax doll of Derek Jeter. You can pitch to him," says Spencer, 12. "He doesn't swing the bat. But George Steinbrenner is standing right there. It's really cool."

Visitors can sing for a wax figure of Simon Cowell from "American Idol." A voice judges, "Congratulations!" or, "If you had singing lessons, hire a lawyer and sue."

Abigail, 8, also likes the Beyoncé figure. Visitors can dance on a stage with her. (234 W. 42nd Street, between Seventh and Eighth avenues; www.nycwax.com; 212-512-9600).

When the siblings move to their next-favorite city destinations, they go in different directions.

Spencer recommends the NBA Store, (666 Fifth Avenue; 212-515-6221). "They sell really cool NBA stuff, toys and jerseys and hats. On the lower level they have a basketball court and you get to shoot hoops."

Abigail opts for the American Girl Place, where she takes her collectible dolls to tea.

The Breslins are qualified Manhattan experts -- they live in the East Village. Spencer was discovered on a New York City playground, and, in addition to "Raising Helen," has starred in "The Cat in the Hat," "Santa Clause 2" and "The Kid." Abigail played Mel Gibson's daughter in "Signs."