ABC Cocina is Jean-George’s second spot inside ABC Carpet & Home and picks up right where his first spot, ABC Kitchen, left off. But while ABC Kitchen has fallen from grace, the good news is that ABC Cocina is still an excellent restaurant.

Like its predecessor/older brother (who it shares space with), ABC Cocina is all about seasonal ingredients, lots of vegetables, a giant menu of small plates, and an excellent and extensive cocktail menu. ABC Cocina isn’t reinventing the wheel, but what they are doing is serving some of the better Latin-inspired eats in this city - including an $8.50 taco we don’t hate ourselves for buying. The tacos at ABC Cocina are amazing - but the tacos are just the tip of the iceberg. There are a lot of ways to build an excellent meal here, as long as you’re prepared to pay for it - dinner here adds up quickly.

Another thing you should be prepared for: a space that looks like it could be in Vegas. As in Le Cirque Vegas, not Guy Fieri’s Vegas Kitchen & Bar - but still, Vegas. It’s colorful, it’s sparkly, and the place definitely feels like a production, but one you actually want to have a birthday or fun date night in.

So what’s next for the ABC Carpet & Home restaurant empire? We predict a third spot on the exclusive top floor of ABC Carpet & Home. A secret elevator, a roof cabana, monkeys, and a menu of finger food that can be eaten off lighting fixtures instead of dishware. You’re welcome for the idea, Jean-Georges.

Food Rundown

Guacamole

An $18 guacamole has to be pretty memorable for us to recommend it to you. Luckily, this one is.

Shrimp With Sizzling Garlic & Chili Oil

One of their most popular small plates. You should be eating this.

Crispy Fish Tacos

One of the better fish tacos in NYC. Everything about them is perfect, from the crisp layer of fry around the fish to the insanely tasty pickle cabbage slaw, to the homemade corn tortillas.

Short Rib Tacos

$25 for two tacos is preposterous. But they are massive. And more importantly, they are delicious.

Grilled Beef Tenderloin With Chimichurri Sauce

Sliced beef served on a sizzling skillet drenched in chimichurri sauce. Yep, this is excellent, too.

Arroz Con Pollo, Crackling Skin, Lemon Zest

A steamy bowl of warm rice with a mixture of crispy chicken skin and chunks of meat. Doesn’t sound all that appetizing on paper, but trust us. You don’t want to miss this one.

Salted Caramel “Impossible” Flan

A salty, sweet take on the Mexican dessert will send you home happy. Vanilla and caramel flavors in a custard that’s more like a mousse. Next-level flan, clearly possible.