I'm sure the city's best steaks has been discussed on here, but the threads I could find date back a while, and things change.
So, your opinions on the city's best steak house are most appreciated. Price doesn't matter too much. This is for a special occasion and we want good food, beautiful room wouldn't hurt. Also, one guest may not be dining on steak, so superb seafood would be a requirement also.
Downtown to midtown preferably.