Le Bernardin, winner of three Michelin stars, is one of New York's prettiest dining spots.

A thing of beauty is a joy forever.... it will never pass into nothingness.

Philosophically, John Keats, who penned those words, was on to something. In the realm of memory, Cafe des Artistes—New York's prettiest restaurant—lives, and with it the sensuous Howard Chandler Christy murals of wood nymphs that graced the walls. Unfortunately, a week from this coming Sunday, memories of that restaurant, which closed last September after a 92-year run, won't pay the bills, so to speak. You will need something a little more immediate—flowers that still live, opulence that is tangible.

One restaurant that meets those requirements big-time is Le Bernardin (155 W 51st Street, bet Sixth and Seventh Aves., 212-554-1515). Like Cafe des Artistes, Le Bernardin has real art on the walls, paintings that are painterly, all relating to the sea or to the act or product of fishing—the restaurant's specialty is seafood. Tables, in snowy linens, are large and spaced apart. Exuberant floral sprays reach up to the distant ceiling from tall cylindrical vases. The feelings of serenity and contentment engendered by the space give way to bliss once the food starts materializing. Escolar and seared Kobe beef, the ingredients of Le Bernardin's "surf and turf," are joined by eggplant "fries" and sea bean salad. The prix fixe, $110, is frankly a steal for cooking of this magnitude. Of course, unless you have a connection to the restaurant or don't mind eating fashionably late (how fashionable does 11 p.m. sound to you?), your chances of reserving a table for Valentine's Day are about as good as they are at Cafe des Artistes. N.B. At press time, the 11 p.m. slot was still open, as were tables at 11:30, the last seating.

  The high-end restaurant Megu New York specializes in Euro-Japanese fusion cuisine.

For an other-worldly and equally sought-after take on opulence, there is the Japanese phenom Megu New York (62 Thomas Street, bet. Church St. and West Broadway, 212-964-7777). A dramatically lit space is perhaps best defined by its most ephemeral feature—a seated Buddha, sculpted from ice, recreated each day. Megu, which opened shortly after Masa, but with considerably less fanfare, claims to offer more umami for your dining dollar. You will be required to hand over 125 of those dollars to participate in Megu's eight-course Valentine's Day menu, which will include tuna tartare with osetra caviar, Wagyu sirloin, and a yuzu granita as a palate-cleanser. Wisely, the restaurant has extended its observance of Valentine's Day to Saturday, the 13th, which still has table availability at 6:00, 6:15, and 9:45. The 5:30 and 5:45 slots were still open on Sunday at the time of this writing.

  Firebird: The Russian Tea Room lives (kind of).

There is a fine line between ornate and ongepotchket. The Russian restaurant Firebird (365 West 46th Street, 212-586-0244), on Restaurant Row, may well cross it. Then again, the entire world seemed to view the Russian Tea Room, with its green flocking and million samovars as atmospheric, so maybe this one should be left as a judgment call.

For some reason, the restaurant, which ordinarily serves borscht, coulibiac of salmon, and beef Strogonoff, has jettisoned its Russian accent for Valentine's Day in favor of a six-course menu that features the likes of lobster salad, grilled mahi mahi, and a Kobe New York strip. The cost is $150 a person, $175 with wine pairing. Wine pairings at a restaurant with a four-page vodka list? Surely, they jest.

• Click here for Part 1 of this series.
  
• Click here for Part 2 of this series.