New York designer Kelly Behun has created a show residence near the top of Rafael Viñoly's 432 Park Avenue tower, using a palette aimed to complement the sweeping Manhattan views and make visitors "feel grounded" 92 storeys up.

Behun was tasked with creating a homely space that would entice buyers for the $40 million penthouse, which occupies the south side of the skinny skyscraper's top floor.

"I had never really in my career been interested in a model apartment, because I find them very generic and feeling overly staged," she told Dezeen. "But I was intrigued when they told me the address."

The building by Uruguayan architect Viñoly was completed in 2015 and, at 1,396 feet (426 metres), holds the title of tallest residential tower in the western hemisphere. Shared facilities for residents include a 75-foot swimming pool, a mahogany-panelled conference room and an 18-seat cinema.

As the apartment is so high up, Behun and her team wanted to help prospective residents feel at ease by using a dark floor in the living space.

"There was a couple colour choices for the floor," she said, "so we naturally chose the deepest one, because I felt like you needed to literally, underfoot, feel grounded."

The tones used for surfaces, upholstery and other textiles throughout the residence were picked from the buildings and infrastructure that can be seen through the huge square windows.

"There is something very pure about seeing the views framed out of a square that I thought was powerful," said Behun. "The colours were very much taken from what you see beyond."

The designer filled the apartment with furniture and accessories by New York designers. Artwork was supplied by online platform Artsy, and each of the pieces is available to purchase.

In the corner living space, a plaster artwork by artist Yolande Batteau covers the full fireplace wall, and is inlaid with gold lines in an Art Deco pattern.

Two guest bedrooms are decorated in contrasting colours: one with light walls and the other lined in a deep blue.

The master suite, which occupies the other corner, is also decorated in pale colours. A custom 20-foot (six-metre) upholstered headboard features a geometric design influenced by the work of minimalist artist Frank Stella.

A sculptural freestanding bathtub is positioned in front of a window, so visitors can imagine themselves enjoying the view while taking a soak.

The apartment can be viewed by appointment only.

Penthouses in New York often fetch vast sums. The full-floor condo at the top of Viñoly's tower reportedly closed for $87.7 million, while the apartment topping Zaha Hadid's High Line-adjacent building is asking $50 million.

Other extravagant penthouses in the city include a home with a four-storey spiral slide inside and a design planned by MVRDV that incorporates a car elevator.

Photography is by Richard Powers.