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                                                                    Exhibit 3.71

                          CERTIFICATE OF INCORPORATION

                                       OF

                     SIERRA RIDING & HUNT ASSOCIATION, INC.

                                    * * * * *

     FIRST. The name of the corporation is SIERRA RIDING & HUNT ASSOCIATION,
INC.

     SECOND. The address of its registered office in the State of Delaware is
No. 100 West Tenth Street, In the City of Wilmington, County of New Castle. The
name of its registered agent at such address is The Corporation Trust Company.

     THIRD. The nature of the business or purposes to be conducted or promoted
is:

     To buy, acquire, lease and otherwise deal in, lands and interests in lands;
to construct, erect, hold, improve, develop, maintain, operate, let, lease,
mortgage, sell, and dispose of property of all kinds; to equip, furnish, and
operate, apartment houses, hotels, resorts, motels, restaurants; office
buildings, shopping centers, warehouses, buildings, and structures of all kinds.

     To engage in any lawful act or activity for which corporations may be
organized under the General Corporation Law of Delaware.

     To acquire, and pay for in cash, stock or, bonds of this corporation or
otherwise, the good will, rights, assets and property, and, to undertake or
assume the whole or any part of the obligations or liabilities of any person,
firm, association or corporation.

     To acquire, hold, use, sell, assign, lease, grant licenses in respect of,
mortgage or otherwise dispose of letters patent of the United States or any
foreign

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country, patent rights, licenses and privileges, inventions, improvements and
processes, copyrights, trade-marks and trade names, relating to or useful in
connection with any business of this corporation.

     To acquire by purchase, subscription or otherwise, and to receive, hold,
own, guarantee, sell, assign, exchange, transfer, mortgage, pledge or otherwise
dispose of or deal in and with any of the shares of the capital stock, or any
voting trust certificates in respect of the shares of capital stock, scrip,
warrants, rights, bonds, debentures, notes, trust receipts, and other
securities, obligations, choses in action and evidences of indebtedness or
interest issued or created by any corporations, joint stock companies,
syndicates, associations, firms, trusts or persons, public or private, or by the
government of the United States of America, or by any foreign government, or by
any state, territory, province, municipality or other political subdivision or
by any governmental agency, and as owner thereof to possess and exercise all the
rights, powers and privileges of ownership, including the right to execute
consents and vote thereon, and to do any and all acts and things necessary or
advisable for the preservation, protection, improvement and enhancement in value
thereof.

     To borrow or raise moneys for any of the purposes of the corporation and,
from time to time without limit as to amount, to draw, make, accept, endorse,
execute and issue promissory note, drafts, bills of exchange, warrants, bonds,
debentures and other negotiable or non-negotiable instruments and evidences of
indebtedness, and to secure the payment of any thereof and of the interest
thereon by mortgage upon or pledge, conveyance or assignment in trust of the
whole or any part of the property of the corporation, whether at the time owned
or thereafter acquired, and to sell, pledge or

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otherwise dispose of such bonds or other obligations of the corporation for its
corporate purposes.

     To purchase, receive, take by grant, gift, devise, bequest or otherwise,
lease, or otherwise acquire, own, hold, improve, employ, use and otherwise deal
in and with real or personal property, or any interest therein, wherever
situated, and to sell, convey, lease, exchange, transfer or otherwise dispose
of, or mortgage or pledge, all or any of the corporation's property and assets,
or any interest therein, wherever situated.

     In general, to possess and exercise all the powers, and privileges granted
by the General Corporation Law of Delaware or by any other law of Delaware or by
this certificate of incorporation together with any powers incidental thereto,
so far as such powers and privileges are necessary or convenient to the conduct,
promotion or attainment of the business or purposes of the corporation.

     The business and purposes specified in the foregoing, clauses shall, except
where otherwise expressed, be in nowise limited or restricted by reference to,
or inference from, the terms of any other clause in this certificate of
incorporation, but the business and purposes specified in each of the foregoing
clauses of this article shall be regarded as independent business and purposes.

     FOURTH. The total number of shares of stock which the corporation shall
have authority to issue is five hundred (500) and the par value of each of such
shares is One Hundred Dollars ($100.00) amounting in the aggregate to Fifty
Thousand Dollars ($50,000.00).

     FIFTH. The name and mailing address of each incorporator is as follows:

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              NAME                           MAILING ADDRESS
              ----                           ---------------
     J. L. Rivera                          100 West Tenth Street
                                           Wilmington, Delaware

     F. J. Obara, Jr.                      100 West Tenth Street
                                           Wilmington, Delaware

     A. D. Grier                           100 West Tenth Street
                                           Wilmington, Delaware

     SIXTH. The corporation is to have perpetual existence.

     SEVENTH. In furtherance and not in limitation of the powers conferred by
statute, the board of directors is expressly authorized: To make, alter or
repeal the by-laws of the corporation.

     To authorize and cause to be executed mortgages and liens upon the real and
personal property of the corporation. To set apart out of any of the funds of
the corporation available for dividends a reserve or reserves for any proper
purpose and to abolish any such reserve in the manner in which it was created.

     By a majority of the whole board, to designate one or more committees, each
committee to consist of two or more of the directors of the corporation. The
board may designate one or more directors as alternate members of any committee,
who may replace any absent or disqualified member at any meeting of the
committee. Any such committee, to the extent provided in the resolution or in
the by-laws of the corporation, shall have and may exercise the powers of the
board of directors in the management of the business and affairs of the
corporation, and may authorize the seal of the corporation to be affixed to all
papers which may require it; provided, however, the by-laws may provide that in
the absence or disqualification of any member of such committee or

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committees, the member or members thereof present at any meeting and not
disqualified from voting, whether or not he or they constitute a quorum, may
unanimously appoint another member of the board of directors to act at the
meeting in the place of any such absent or disqualified member.

     When and as authorized by the affirmative vote of the holders of a majority
of the stock issued and outstanding having voting power given at a stockholders'
meeting duly called upon such notice as is required by statute, or when
authorized by the written consent of the holders of a majority of the voting
stock issued and outstanding, to sell, lease or exchange all or substantially
all of the property and assets of the corporation, including its good will and
its corporate franchises, upon such terms and conditions and for such
consideration, which may consist in whole or in part of money or property
including shares of stock in, and/or other securities of, any other corporation
or corporations, as its board of directors shall deem expedient and for the best
interests of the corporation.

     EIGHTH. Whenever a compromise or arrangement is proposed between this
corporation and its creditors or any class of them and/or between this
corporation and its stockholders or any class of them, any court of equitable
jurisdiction within the State of Delaware may, on the application in a summary
way of this corporation or of any creditor or stockholder thereof, or on the
application of any receiver or receivers appointed for this corporation under
the provisions of section 291 of Title 8 of the Delaware Code or on the
application of trustees in dissolution or of any receiver or receivers appointed
for this corporation under the provisions of section 279 of Title 8 of the
Delaware Code order a meeting of the creditors or class of creditors, and/or of
the

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stockholders or class of stockholders of this corporation, as the case may be,
to be summoned in such manner as the said court directs. If a majority in number
representing three-fourths in value of the creditors or class of creditors,
and/or of the stockholders or class of stockholders of this corporation, as the
case may be, agree to any compromise or arrangement and to any reorganization of
this corporation as consequence of such compromise or arrangement, the said
compromise or arrangement and the said reorganization shall, if sanctioned by
the court to which the said application has been made, to binding on all the
creditors or class of creditors, and/or on all the stockholders or class of
stockholders, of this corporation, as the case may be, and also on this
corporation.

     NINTH. Meetings of stockholders may be held within or without the State of
Delaware, as the by-laws may provide. The books of the corporation may be kept
(subject to any provision contained in the statutes) outside the State of
Delaware at such place or places as may be designated from time to time by the
board of directors or in the by-laws of the corporation. Elections or directors
need not be by written ballot unless the by-laws of the corporation shall so
provide.

     TENTH. The corporation reserves the right to amend, alter, change or repeal
any provision contained in this certificate of incorporation, in the manner now
or hereafter prescribed by statute, and all rights conferred upon stockholders
herein are granted subject to this reservation.

     WE, THE UNDERSIGNED, being each of the incorporators hereinbefore named,
for the purpose of forming a corporation pursuant to the General Corporation Law
of the State of Delaware, do make this certificate, hereby declaring and
certifying

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that this is our act and deed and the facts herein stated are true, and
accordingly have hereunto set our hands this 7th day of October, 1968.

                                                 /s/ J. L. Rivera
                                                 -------------------------------

                                                 /s/ F. J. Obara, Jr.
                                                 -------------------------------

                                                 /s/ A. D. Grier
                                                 -------------------------------

STATE OF DELAWARE          )
                           ) ss:
COUNTY OF NEW CASTLE       )

     BE IT REMEMBERED that on this 7th day of October, 1968, personally came
before me, a Notary Public for the State of Delaware, J. L. Rivera, F. J. Obara,
Jr. and A. D. Grier all of the parties to the foregoing certificate of
incorporation, known to me personally to be such, and severally acknowledged the
said certificate to be the act and deed of the signers respectively and that the
facts stated therein are true.

     GIVEN under my hand and seal of office the day and year aforesaid.

                                                       /s/ A. Dana Atwell
                                                 -------------------------------
                                                         Notary Public

                                                             [SEAL]

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             CERTIFICATE OF CHANGE OF LOCATION OF REGISTERED OFFICE

                             AND OF REGISTERED AGENT

     It is hereby certified that:

     1.   The name of the corporation (hereinafter called the "corporation") is
SIERRA RIDING & HUNT ASSOCIATION, INC.

     2.   The registered office of the corporation within the State of Delaware
is hereby changed to 229 South State Street, City of Dover 19901, County of
Kent.

     3.   The registered agent of the corporation within the State of Delaware
is hereby changed to The Prentice-Hall Corporation System, Inc., the business
office of which is identical with the registered office of the corporation as
hereby changed.

     4.   The corporation has authorized the changes hereinbefore set forth by
resolution of its Board of Directors.

Signed on February 18, 1977.

                                                /s/ William H. Klein
                                                --------------------------------
                                                William H. Klein, Vice-President


Attest:


/s/ Howard Shapiro
- -------------------------------
Howard Shapiro, Asst.-Secretary

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                            CERTIFICATE OF AMENDMENT

                                       OF

                          CERTIFICATE OF INCORPORATION

                                       OF

                     SIERRA RIDING & HUNT ASSOCIATION, INC.

     SIERRA RIDING & HUNT ASSOCIATION, INC., a Delaware corporation (the
"Corporation"), pursuant to Section 242 of the General Corporation Law of the
State of Delaware, hereby certifies that:

     FIRST: On May 8, 1990, the Board of Directors of the Corporation adopted
the following resolution setting forth and recommending a proposed amendment to
the Certificate of Incorporation of the Corporation:

          RESOLVED, that the Board of Directors deems it advisable,
     and the Board hereby recommends, that the Certificate of
     Incorporation of the Corporation be amended by amending Article
     1. and by deleting Article 2., 3. and 10. and inserting in lieu
     thereof new Articles 2., 3. and 10. and by adding a new Article
     11. and 12., which Articles shall read in their entirety as
     follows:

          "1. FIRST. The name of the corporation is Playboy Shows,
     Inc.

          2. SECOND. The address, including the number, street, city
     and county, of the registered office of the corporation in the
     State of Delaware is 32 Loockerman Square, Suite L-100, City of
     Dover, County of Kent; and the name of the registered agent of
     the Corporation in the State of Delaware at such address is The
     Prentice-Hall Corporation System, Inc.

          3. THIRD. The purpose of the corporation is to engage in any
     lawful act or activity for which corporations may be organized
     under the Delaware General Corporation Law.

          10. TENTH. The Corporation shall, to the fullest extent
     permitted by Section 145 of the General Corporation Law of the
     State of Delaware, as the same may be amended and supplemented,
     indemnify any

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     and all persons whom it shall have power to indemnify under said
     section from and against any and all of the expenses, liabilities
     or other matters referred to in or covered by said section, and
     the indemnification provided for herein shall not be deemed
     exclusive of any other rights to which those indemnified may be
     entitled under any Bylaw, agreement, vote of stockholders or
     disinterested directors or otherwise, both as to action in his
     official capacity and as to action in another capacity while
     holding such office, and shall continue as to a person who has
     ceased to be director, officer, employee or agent and shall inure
     to the benefit of the heirs, executors and administrators of such
     a person.

          11. ELEVENTH. A director of the corporation shall not be
     personally liable to the corporation or its stockholders for
     monetary damages for breach of fiduciary duty as a director,
     except for liability (i) for any breach of the director's duty of
     loyalty to the corporation or its stockholders, (ii) for acts or
     omissions not in good faith or which involve intentional
     misconduct or a knowing violation of law, (iii) under Section 174
     of the Delaware General Corporation Law, or (iv) for any
     transaction from which the director derived an improper personal
     benefit. If the Delaware General Corporation Law is amended after
     approval by the stockholders of this article to authorize
     corporation action further eliminating or limiting the personal
     liability of directors, then the liability of a director of the
     corporation shall be eliminated or limited to the fullest extent
     permitted by the Delaware General Corporation Law, as so amended.

          Any repeal or modification of the foregoing paragraph by the
     stockholders of the corporation shall not adversely affect any
     right or protection of a director of the corporation existing at
     the time of such repeal or modification.

          12. TWELFTH. From time to time any of the provisions of this
     Certificate of Incorporation may be amended, altered or repealed,
     and other provisions authorized by the laws of the State of
     Delaware at the time in force may be added or inserted in the
     manner and at the time prescribed by said laws, and all rights at
     any time conferred upon the stockholders of the Corporation by
     this Certificate of Incorporation are granted subject to the
     provisions of this Article TWELFTH."

     SECOND: Thereafter the foregoing proposed amendment was approved by the
written consent of the sole stockholder of the Corporation pursuant to Section
228 of the General Corporation Law of the State of Delaware.

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     THIRD: The foregoing amendment was duly adopted in accordance with the
provisions of Section 242 of the General Corporation Law of the State of
Delaware.

     IN WITNESS WHEREOF, SIERRA RIDING & HUNT ASSOCIATION, INC. has caused this
Certificate of Amendment to be duly executed this 8th day of May, 1990.

                                          SIERRA RIDING & HUNT ASSOCIATION, INC.
                                          (a Delaware corporation)


                                          By /s/ Howard Shapiro
                                           -------------------------------------
                                                         Howard Shapiro
                                                    Executive Vice President

ATTEST:

/s/ Dale C. Gordon
- -----------------------------
         Dale C. Gordon
            Secretary

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                    CERTIFICATE OF CHANGE OF REGISTERED AGENT

                                       AND

                                REGISTERED OFFICE

                                    * * * * *

     Playboy Shows, Inc. a corporation organized and existing under and by
virtue of the General Corporation Law of the State of Delaware, DOES HEREBY
CERTIFY:

     The present registered agent of the corporation is The Prentice-Hall
Corporation System, Inc., 32 Loockerman Sq., Suite L-100, Dover, DE 19901 and
the present registered office of the corporation is in the county of Kent.

     The Board of Directors of Playboy Shows, Inc. adopted the following
resolution on the 20th day of May, 1994.

     Resolved, that the registered office of Playboy Shows, Inc. in the state of
Delaware be and it hereby is changed to Corporation Trust Center, 1209 Orange
Street, in the City of Wilmington, County of New Castle, and the authorization
of the present register agent of this corporation be and the same is hereby
withdrawn, and THE CORPORATION TRUST COMPANY, shall be and is hereby constituted
and appointed the registered agent of this corporation at the address of its
registered office.

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     IN WITNESS WHEREOF, Playboy Shows, Inc. has caused this statement to be
signed by Howard Shapiro, its Vice President, and attested by Irma Villarreal,
its Secretary this 20th day of May, 1994.

                                              By /s/ Howard Shapiro
                                                -------------------------------
                                                 Howard Shapiro, Vice President

ATTEST:

By /s/ Irma Villarreal
   ----------------------------
   Irma Villarreal, Secretary

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