L'Etoile is probably the only restaurant that I would consider "formal" or "fancy" in Madison (though there was a group of 20-somethings in t-shirts for what looked like a work or recruiting event last time I was there). I've probably been 7-8 times over the last decade, going back to when they were upstairs and down the street. Definitely a special-occasion type of place. I keep wondering, given the mediocre and mixed reviews of Tory Miller's other restaurants if L'Etoile is going to start to slide (something you worry about if you're going to drop the amount of $$ this place requires). Based on a recent visit and every previous visit I'd have to say that they're staying the course-- every dish, every bite, completely nails it. I think it's tied with Forequarter for best in Madison, but my wife gives L'Etoile the edge.