Using the provided starting funds, players must begin to build a tower from scratch. As in SimTower, offices and food courts can be built to generate income, as well as condos that can be sold to families. There are plenty of new facilities that can be placed such as rented apartments, vending machines and public restrooms for food court patrons. There are also many changes to existing items that featured in the original game, i.e. a notable difference between the shop item in Yoot Tower and the one originally in SimTower is that it no longer functions as a rented space where the player has no control over what the shop sells; rather the player is provided with different types of shop from the start from which the income they make is part of the player's earnings. Another interesting addition is the ability for players to build two or more towers next to each other and join them with sky bridges. Other income sources also exist, such as placing billboards outside and renting them out as advertisement space. Also new to this game is the ability to choose where the building is built. What the player can do in these locations varies, such as how many stories high the building can be, what the player is actually allowed to build, and how much money the player starts off with. The variation gives each location its own difficulty level compared to the others. Yoot Tower includes a non-invasive form of static in-game advertising. Users can place billboards for Apple Computer (in Mac version only) and Sega, whilst there are tenants featuring real-world stores like GameWorks, Orange Julius or Air Jamaica. Some updates include more real-world tenants and billboards. The Japanese version includes a Glico store.