Soaring 52 stories above the Financial District on the top floor of the Bank of America building, the Carnelian Room is a definite contender for "Best View," as well as "Top Pick for Old-School Luxury Diners." Dark oak paneling, brass railings, and huge picture windows positively reek of romance, particularly if you're fortunate enough to get a window table. The upscale menu still caters to old-style bankers' tastes -- expensive meat dishes with rich, thick sauces -- but the recent trend toward healthier eating has rounded out the menu considerably. You can find numerous fish, fowl, and pasta dishes, along with such Carnelian classics as prime rib and thick-cut New York steak, lobster Thermidor, and herb-mustard crusted rack of lamb. A wine cellar of some 36,000 bottles and the restaurant's accomplished sommelier all but guarantee the proper vintage to accompany your meal. Truth be told, the food's not very good, but add a bottle of wine, the view, and great company, and you'll hardly notice.