How are the upper balcony seats?

Upper is great

I personally prefer the balcony. My daughter says that it's easier to see what's happening on the stage.

It's a small enough theater that I thought they were just fine.

I recommend the balcony. If you have a young/small child with you, the second row is optimal. There are booster seats (first come, first serve) that will help young ones sit a bit higher to see. You get a broader view of the stage from the balcony.