No. 13 Las Vegas
In this wild-weekend city, where visitors often can’t tell whether it’s day or night outside, the season may not be a huge issue. While cool desert temps are nice, people are most interested in two winter holidays: extra-crazy New Year’s Eve celebrations, and whirlwind Valentine’s visits to the local wedding chapels.
No. 14 Los Angeles
Despite all the beaches and reliable sunshine, L.A. has only recently gained traction as a popular winter destination for frosty East Coasters. Other than it being Hollywood awards season, winter’s usually a good opportunity to find a hotel deal in this otherwise pricey city. While you may be tempted to spend away those savings while shopping, L.A. also has its more affordable luxuries: the burgers and street food.
No. 15 Denver
The Mile High City will always be a magnet for winter sports lovers, as well as travelers who like to use it as a base for day trips. For fewer ski crowds, check out Wolf Creek, near Salida, or head to Estes Park for great sledding, snowshoeing, and skating. Après-ski here means enjoying the local microbrews.
No. 16 Austin, TX
Austinites joke that their city has two seasons: summer and January. Cold snaps never last long, though, making winter a good time to hear live music and have the jogging paths around Ladybird Lake more to yourself (though never completely to yourself—these fit locals like to exercise). Winter ends with March’s almost-too-popular South by Southwest conference, which can highlight the city’s less-than-plentiful hotel options.
No. 17 Charleston, SC
It’s chilly enough for your favorite scarf and sweater, but still mild enough to soak up the quaint antebellum atmosphere. Readers like strolling here, whether it’s along the Battery or store-lined King Street, which probably helped the city score fans for its shopping and antiques. You might find the most winter crowds around Valentine’s Day, since voters ranked the city No. 1 for romance.
No. 18 San Francisco
Aside from the occasional conventioneers, San Francisco stays quiet during winter, with temps rarely below 50 during the day and more personal space in the galleries and theaters. During January, you can sample the city’s renowned fine dining during SF Restaurant Week—11 days of prix fixe deals at mroe than 125 local restaurants—which is a nice enticement in this generally expensive city.
No. 19 Nashville
Thanks to the music scene, Nashville has its fair share of edge. But the traditional holiday season also offers lots of country-Christmas charm, starting with tours of Belmont Mansion and Belle Meade Plantation, and wrapping up with football at the Music City Bowl. Of course, having some of the country’s friendliest locals never hurts.
No. 20 Memphis, TN
During winter, this Tennessee city is enjoying low season, so you get great hotel rates and lighter crowds for the highly ranked live music and barbecue. While some winter travelers come for the University of Memphis basketball season, others flock here for a big Memphis-specific holiday in January: the annual birthday celebration for Elvis Presley, who would have been 77 in 2012.
No. 21 Philadelphia
It may not be balmy, but winter’s a good time to avoid crowds at the Liberty Bell, and have more space at the other top-ranked historic sites and museums. Philly is also a great town for stick-to your-ribs cuisine, be it fine dining or burgers. Come for New Year’s, and you can wake up to the fabulously flamboyant Mummers Parade on January 1.
No. 22 Providence, RI
While some snowbirds flee during winter, this cultural hub has figured out ways to entice other people to stay—and visit. Its well-liked galleries host plenty of events, and restaurant week comes in January. If you don’t mind a chill, you can skate outdoors at the Bank of America Center.
No. 23 New York City
Despite those bracing wind tunnels, or the chilly reception visitors may get from the supposedly unfriendly locals, New York City still scores high for its winter scene. Christmas here is unabashadly festive, and January brings sales to this pricey city and fewer crowds in those ultra luxury stores.
No. 24 Dallas/Fort Worth
These Texas cities get icy spells during winter, but that’s still wildly preferable to coming here during summer, according to readers. Locals love watching sports, and winter offers plenty of chances to see the NHL’s Stars and the defending NBA champion Mavericks.
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source : http://www.travelandleisure.com/slideshows/americas-best-cities-for-winter-travel