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The philosophy at George O"Neill"s second steakhouse (the first opened in Queens in 1933) seems to be "Don"t screw up a sure thing." The location--within swiping range for many expense-account diners in the Kimberly Suites Hotel--hardly required strategic brilliance. Barring an enormous projection TV, there is hardly a frill in the place. Salads are large and straightforward ("the wedge" is a quarter head of iceberg lettuce with blue-cheese dressing). Meat is seasoned with salt and pepper, grilled and served on clean, white china. The waiters wear bland beige smocks and let the plates linger on the table--you could lose a finger by getting between a man and his last bite of steak.

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