Neil Simon once said the only three sureties in life are death, taxes, and everybody loves Italian food. That explains why it is tough getting a table at Macaluso's. After all, in this town nobody cooks up better booty from the boot-shape country than this strip-mall restaurant on Alton Road. "Just say no" is the mantra here: No lunch hours, no reservations, no menus, no substitutions. Yet when it comes to chef/owner Michael Vito D'Andrea's Staten Island take on homespun Italian classics, all one can say is yes, yes, yes. Aromas of garlic and tomatoes waft from the open kitchen into the spare, square, osteria-style dining room, and so do thin-crust pizzas bearing golden edges, al dente pastas embellished with just enough sauce, and house specialties such as fluffy meatballs, prodigious prawns perked with spicy hot peppers, and a peerless tiramisu. Appetizers range from $10 to $20, entrées from $19 to $38. Waiters are well versed in the menu (they have to be; it's their job to recite it in full to each table) and knowledgeable about the wide range of Italian wines. Drink up -- the only other things you have to look forward to are death and taxes.