72 Nassau St, New York, NY 10038
Why: A splurge at , but if you want the best, this is it.
What: 1/4 Lb. Kobe Burger cooked to medium temperature ($13.50). You might consider adding bacon and and an egg (which pushes the price close to $18). Their fries are some of the best around, too.
Honorable Mention: Minetta Tavern’s Black Label (which belongs in a category unto itself)