The plush design of this contemporary American restaurant in the Muse Hotel incorporates clever stage references meant to evoke the (theater) district for which it is named. Sam DeMarco, chef of the popular late-night haunt First, is following his muse while creating grown-up food with an irrepressible sense of humor. The menu has a section called the "luxury box," where foie gras is available in three sizes -- Huey, Dewey, and Louis -- and an entire truffle can be yours. There are several dishes for two, drawn truffle butter for your bread, and a get-in-and-out pre-theater prix fixe. Reservations essential. Subway: R, W to 49th St.