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The Balcony BREEZE TAIPEI 2F, 39, FuXing S. Rd., Sec. 1 (02) 6600-8585 Hours: 11am-2am Credit cards accepted; 10% service charge

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      On the second floor outdoors plaza of Breeze Center is the only fine Western restaurant on Civic Boulevard, The Balcony. Its décor is in line with the latest fashions and trends. During the day, it feels like sunny California, and at night, it's New York City. Balcony owner Hsu Jia-chang is also the manager of Shing Fang Wines. He has an exquisite taste in wine and food, and insists on the use of top quality ingredients. The Balcony's signature prime steak with evenly distributed fat is grilled in the open-style kitchen. Seasoned with just a pinch of salt, the true flavor of meat is completely sealed in. The highly recommended Soft-shell Crab Sandwich (NT$260) uses young crabs with shells so thin they can be eaten. With hot-from-the-oven French bread crust and lettuces, the taste will delight the palate. --By Josie Wu