In the culinary wasteland around Macy's and Penn Station, there actually is a serious restaurant. The contemporary American menu runs the gamut from overstuffed sandwiches (at lunch), to seasonal soups, to homemade pastas, to creative entrées such as roasted cod with aioli-crushed potatoes in saffron broth. The decor, like the menu, plays it safe but sophisticated. In another neighborhood this restaurant might not warrant mention, but as an oasis in a desert of fast-food outlets and diners it deserves special mention. Subway: 1, 9 to 28th St.