Rather than flaunt its proximity to the United Nations by offering a view, L'Impero instead provides a most comfortable escape. Scott Conant's Italian cooking is respectful of the cuisine's fine traditions. Pastas are superb, especially whole wheat pasta with goose ragu and the braised rabbit ravioli with roasted parsnips, tomato, and mint. Spaghetti with tomato and basil sounds too simple, but every aspect of the dish is perfect, especially the magically sweet tomatoes. Don't miss capretto -- baby goat that is slow-roasted beyond tenderness, and served with rosemary-scented French lentils. Finish with vanilla risotto with caramelized pineapple and anise apple butter. Subway: S, 4, 5, 6, 7 to 42nd St.-Grand Central.