I think Lugers have changed owners!! I was lucky to go in the Old days!

My favorite, and it is IN Manhattan, is Ben Bensons on 52nd street.

I'm with Patrick on Il Mulino. we went for my birthday last year and I was SO disappointed.

My DH is a HUGE steak guy -- he's a prime or nothing guy even when we grill at home--and has been to all the New York places and in his opinion, steak for steak, you can't beat Del Frisco's. The restaurant is beautiful too. I think, also, if you order 2 apps and your husband orders a steak, you can get your app served while he eats his steak and shares some with you. I just wouldn't ask them to "split it."

Prune!

I agree with Lugar's not being as good as it used to be.
My wife and I were Il Mulino last year. The meal was a total disappointment.
Gotham Bar and Grill is always consistent.
Another restaurant that you may find appealing is Boulud Cafe. We have been here twice. Both meals were quite nice.
For classic French, I highly recommend La Grenoille.
I forgot to mention a great find that my wife found for us was Quality Meats. Its located near Carnegie Hall. My dover sole was perfect and side dishes were great as well. You can look at the menu here"
www.qualitymeatsnyc.com

Will

OK, these might not be the "one" not to miss, but since they are near your hotel, I think you might check them out- I like them both. One is West Side Inn on 43rd near 9th, and the other is Crave, on 42 way over between 11th and 12th. If you enjoy celebrity owned places, Del Posto is good (Mario Batali). For the one not to miss, though, I'd have to go w/ Jean Georges.

If you really want THE best restaurant I still like Per Se. But - it's practically impossible to get reservations - and while they usually have several sorts of fish/seafood on the menu I haven;t seen steak house type meat.

And, the menu is constantly changing - so unless you're willing to be more flexible you might not find things you like.