I. M. Pei's strikingly sleek Four Seasons Hotel houses this restaurant and a sophisticated adjacent bar. Even locals come in to be wowed by the 22-foot coffered ceilings, inlaid maple floors, onyx-studded bronze chandeliers, and the contemporary American menu. Creative interpretations of familiar dishes such as lobster Caesar salad are well prepared, and it's hard to choose between the pepper-crusted tuna niçoise or the perfectly cooked herb-roasted veal chop with artichokes and oven-roasted tomatoes. For breakfast, try the lemon ricotta pancakes. Reservations essential. Jacket required. Subway: N, R, W, 4, 5, 6 to 59th St.-Lexington Ave.