Located between 2 and 3 World Financial Center, across West Street from the World Trade Center.

From Wikipedia:
Reconstruction of the Winter Garden required 2,000 panes of glass, 60,000 square feet of marble flooring and stairs,
and sixteen 40-foot Washingtonia robusta palm trees at a cost of $50 million. Reopened on September 17, 2002, the Winter
Garden was the first major structure to be completely restored following the attacks. President George W. Bush was
present at the reopening ceremony.
http://en.wikipedia.org/wiki/Winter_Garden_Atrium