I'm taking a good friend out to lunch for his birthday next week and am looking for a place that will really impress him. He loves fine dining (i.e. Payard, Craft, Esca), and we've been friends forever, so I'm willing to splurge--within reason! (around $100 or less for the two of us would be ideal)
As for location, that doesnt' really matter but Upper East or East Midtown would probably be best. But I don't want anything too business-y or ladies-who-lunch-ish.
Thanks for your help.