This is Smith's, Danny Abrams and Cindy Smith's new restaurant on Macdougal Street. It's just down the street from Tiro a Segno, the Italian social club and rifle range—and we just note as much because it's a fun fact. Let's go to the PR real quick: "Smith’s is the realization of the partners’ desire to create a place where service is key, food is first-rate, and comfort is tantamount. Chef Pablo Romero (Bouley) leads the kitchen, creating a seasonal American menu of dishes that are creative yet familiar, such as artichoke pasta and steamed egg with creamy polenta and Gorgonzola." We've had this steamed egg with creamy polenta and, lo, it's pretty damn good. The key design element of the restaurant, designed by Mark Zeff, is that the layout is backwards: dining in front, dining in the middle (pictured), bar in the back. It's an inspired idea, and does make for a very nicely secluded bar setting. But, important corollary: do what you can to avoid sitting up front.