Actually it was built by the Numenoreans... I suppose they're quite similar but maybe the Numenoreans have drastically different tastes in decor. Orthanc did look less evil with the pretty gardens and everything, though. The Numenoreans also built the Black Gates, I believe, but I think Sauron did that nasty corruption thing he does so often and so well and made them look more intimidating.
Someone correct me if I'm wrong!
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