This is the most unabashedly urban restaurant in P-town, one that wouldn’t be out of place in Boston or even New York. The restaurant is on the second floor of Whaler’s Wharf, with terrific views out to the harbor. But in such a clubby atmosphere, you almost feel like turning your back to the view and focusing on the matters at hand, the fine food and the expert service. This is one for the meat-lovers, with filet mignon and oven-roasted rack of lamb. The wine list is one of the most extensive in town. Tapas are served at happy hour, when a raw bar is also on hand.