I tend to be very skeptical of the revelation that we know as Section 76 of the D&C which was the original revelation regarding the three degrees of glory. Philo Dibble, a faithful member of the church, was present with up to a dozen or so others when it was received and gave this description -
Joseph would, at intervals, say: ‘What do I see?’ as one might say while looking out the window and beholding what all in the room could not see. Then he would relate what he had seen or what he was looking at. Then Sidney replied, ‘I see the same.’ Presently Sidney would say ‘what do I see?’ and would repeat what he had seen or was seeing, and Joseph would reply, ‘I see the same.’ This manner of conversation was repeated at short intervals to the end of the vision, and during the whole time not a word was spoken by any other person. Not a sound nor motion made by anyone but Joseph and Sidney, and it seemed to me that they never moved a joint or limb during the time I was there, which I think was over an hour, and to the end of the vision.
Let's consider this for a moment. Joseph, in a preface to the first publication of the vision said "From sundry revelations which had been received, it was apparent that many important points touching the salvation of man, had`been taken from the Bible, or lost before it was compiled. It appeared self-evident from what truths were left, that if God rewarded every one according to the deeds done in the body the term ‘Heaven,’ as intended for the Saints’ eternal home must include more kingdoms than one. Accordingly, on the 16th of February, 1832, while translating St. John’s Gospel, myself and Elder Rigdon saw the following vision: (Then follows what is now Section 76 of the D&C)
So he makes it clear that to him it was apparent that there should be more kingdoms than one prior to the event described to us by Philo. And, when it happens, what we have are two men sitting as if "looking out the window and beholding what all in the room could not see". And one would say, "This is what I see" and the other would say, "I see the same". And, when they gave the next section they might switch, with the other now saying "this is what I see", and the other saying, "I see the same".
To me, this reads like a party trick. It sounds like Joseph and Sidney were putting on a show. There is nothing in the description of how the revelation was received that causes me to feel increased confidence in Joseph Smith's description of the celestial kingdom.
And when we add to this how Joseph used both the promise of the kingdom as well as the threat of h*** fire to persuade women to enter into polygamy with him behind Emma's back, I find the level of deserved incredulity to be off the charts.
I'd also add this quote in for consideration -
Brother Dibble stated to me that the Prophet Joseph told him in connection with the others who were present in Father Johnson’s home at the time the Vision was given to the Prophet Joseph and Sidney Rigdon, that (the Prophet speaking): ‘My whole body was full of light and I could even see out at the ends of my fingers and toes.
Joseph claimed that during the event he could see out his fingers and toes?