SF Bay Area is the (potentially obvious) answer. Software engineers can make 120K starting out here if you land a job at a company with money. Mediocre engineers should mostly make 100K+ in Silicon Valley. If you've got 5-10 years of experience 150K shouldn't be hard to find. Working as a consultant in an in demand field like mobile development (assuming you keep the work coming in and don't mind working 12 hour days/juggling a couple clients at once) can bring in 200K+.
Obviously there are lots of exceptions to this (startups, government jobs, companies in trouble, etc. will generally pay lower). I have 20 years of IT Industry experience, but have been doing mobile consulting for 3 years or so. At my current job load, it works out to a little over 200K a year (though when self employed, obviously you can have dry spells, non-paying customers, etc).
YMMV.
Edited to add: And lest you think "oh, but there's also an unmanageable cost of living in the bay area," yes, it's possible to spend a fortune, but it's also possible to spend very, very little. Rent a room, take public transit, and work at a well funded company in an in-demand field, and you should be able to put HUGE amounts of money away. Get a few years of experience and then start overlapping some consulting with your full time to supercharge your income. When you're ready, go fully self employed and work aggressively to secure clients, until you're mostly working from home. Move to a lower COL area, keep your same clients, and rake it in.
Edit 2: And of course the SF Bay isn't the only answer-- NYC is the same and I have a few clients there as well. Most major metro areas which are known for tech should have a large number of > 100K Engineering jobs. Austin, Seattle, etc.