P. Punko wants to rave about the simplest dish in the world. It is a little plate of bay scallops, coated with a thick-but-light, airy batter. The slightly sweet scallops go perfectly with the beautifully fried, ever-so-slightly-sweet batter.
This is at Iberia, a tapas place. It has nice food and terrible service. Tapas are small, and typically between $2.50 and $5. Also excellent: toasted almonds and deviled dates (dates wrapped in thick bacon and stuffed with chorizo).