For millennia men have made an art of impersonating women in the theater. For the past fourteen years at Teatro de Bellas Artes in Little Havana, Mariloly has continued the tradition. This Spanish-speaking diva plies his craft far from the clubs of Miami Beach on a stage patronized by Miami's exile community, as well as Latin-American and European tourists. Did we say "drag queen?" Beg your pardon. Mariloly and entertainers of his ilk prefer to be called transformists or gender illusionists. However you refer to this dramatic form, Mariloly (actor Danilo Dominguez) is a powerhouse of honed talent. At the Teatro's "Midnight Follies," the cross-dressing review that runs Saturdays at midnight and Sundays at 9:15 p.m., he does a lot more than lip-synch his favorite tunes. As emcee he is as quick with a comeback as Don Rickles, yet as stylish in his delivery as Marlene Dietrich. Slightly bowed legs notwithstanding, Mariloly is always the woman Latin girls wish they could be.