Stephen Hanson, the visionary restaurateur behind Blue Water Grill, has created a fiesta of a restaurant that maintains the kind of sophistication New York professionals expect, and the nightly throngs reward him. The dramatic interior has the feel of a Mazatlan beach at sunset, and the 150 kinds of tequila will put you in the mood for anything executive chef Scott Linquist sends your way. Spicy guacamole is made tableside, spicy shredded pork tacos are dressed with searing serrano chile salsa, and slow-roasted pork ribs in chipotle barbecue sauce achieve quite a depth of flavor. Be forewarned: The noise level is comparable to the climax at a stag party. Reservations essential. Subway: 6 to 28th St.