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Tapas in the morning, tapas in the evening, tapas at suppertime. Carles Abellan of Comerç 24 set up this basement restaurant in L’Eixample as his personal homage to the tapas lifestyle, and it is, quite simply, a treat. Come for breakfast, and you can order estrellitas—fried potatoes with a broken fried egg stirred in on top, with or without extra sausage, ham, or foie gras. (Catalan chefs love foie gras, which is local and inexpensive.) Service is nonstop from morning through evening, but the menu keeps changing as the day progresses. Count on always being able to order a bowl of lentils stewed with chorizo, the “McFoie” burger (a hamburger topped with foie gras), or cap i pota, which is a gelatinous stew of calf’s head and feet beloved by Catalan bar patrons. (It’s said to prevent a hangover.) Abellan is also famous for his “bikini” grilled ham and cheese sandwich with black truffle.