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The food lives up to its dramatic setting, and that's no easy task. Shimmering reflections of water and light surround this seashell-shaped restaurant on the beach, and waves of blue undulate across its pale dining room. It's an architectural wonder and a breathtaking temple to the ocean and all the luscious food we harvest from it. Perla’s version of surf and turf, with a filet mignon served in a bacon port reduction and a lobster tail in a classic beurre blanc sauce, is extraordinary, as is the seared red snapper with a tomato chutney and polenta fries. Surprisingly, there are wonderful non-seafood plates here as well, like the veal noisettes with white truffle potatoes. Along with a la carte are worthwhile three- and five-course tasting menus with wine pairings. The desserts are mostly traditional and heavy, but we do think the tropical fruit sorbet trio offers a refreshing end to a great meal.