The name sounds like an Argentine steak house, but the Gaucho Room in the landmark St. Moritz Hotel, part of the oceanfront Loew's complex, really is more an Argentine-theme restaurant. Family portraits on the walls and plush faux-steerskin dining couches instead of chairs feed the fantasy that you're eating in the living room of a wealthy pampas cattle rancher, while twentysomething Boy Wonder chef Frank Randazzo more literally feeds fantasies. In fact while the Gaucho has never hyped its steaks, the all-American cuts beat any in town (assuming you're looking for quality rather than quantity), and the superbly flavorful beef, grilled on a traditional parrilla grill and served with three garlic and chervil-spiked chimichurri salsas of varying heats, is even better. But inventive South American/Southwestern fusion specialties such as savory wild mushroom tamales, queso fresco pulled duck empanadas with smoked chili sauce, or annatto-glazed Chilean sea bass with a crunchy jicama/spinach sauté (not to mention desserts like poached fresh exotic fruit with bittersweet chocolate-coated coconut mousse and Malibu rum consommé), would tempt even a genuine gaucho to bag the beef.