After a few late nights (*cough* early mornings *cough*) and lunch-hours at The Counter I can offer a fairly reliable approval of the establishment.
Diner food, done right, with a gourmet flare. Grilled cheese? Yes, but with 3 cheeses. Mac & cheese? Yes, but with crispy bacon and garlic cheese cause. Hot dog? Yes, but 12" long. Breakfast sammy? Yes, but with peameal, kaiser, swiss and egg.
You get where I am going here - The Counter offers the staple of the diner menu but with a more refined environment and approach to the recipe.
Oh, another great thing - it's open 23h per day (with breakfast served at all times).