I've been to P&L a few times now, and believe me when I tell you it truly shines when you go with a large group and eat family style, off of the fixed menus. I recently celebrated a birthday there with 12 of the guys, and everyone was very pleased and VERY full. The food is straightforward, well-executed, and shows quality. My standouts include the fried chicken, ceviche and Côte de boeuf. Impressive cocktail list, and a pretty cool vibe downstairs if you wanna hang out and have a few drinks.