Gilt -- even the name sounds luxurious. And the word out on the street is that it is, and that Paul Liebrandt and his pastry chef, Oscar Palacios, truly shine, pun intended (well, at a cost of $92 for a three-course prix fixe, and $135 for a ten-course tasting menu it should at least glimmer a little). It has gotten 2 stars from Bruni, 3 stars from Platt, and "433 homonymillian" stars from Augieland with the requisite porn, below.
Gilt, 455 Madison Ave., at 50th St., 212-891-8100