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New York is the city where Friends is set, but it isn't recorded there. There aren't much scenes that actually take place in New York, and there aren't filmed any scenes in New York. A lot of the building shots are from New York, however. It is also the largest city in America. New York is also the place where celebrities such as Mel Gibson, Tom Cruise and Robert De Niro were born.
There are shots of New York seen in between the majority of clips, mostly showing New York landmarks such as the Empire State Building or the George Washington Bridge. The Twin Towers of the World Trade Center were also shown quite frequently, seen in the distant skyline from the apartment building until they were destroyed in 2001.