Perched high atop the Bank of America building, Manuel’s on the 28th offers a breathtaking perspective of fair Orlando far below. Make your reservation for shortly before sunset to marvel at the evening pastels giving way to the bright city lights of night. Manuel’s refutes the old canard about the quality of a restaurant’s food being inversely proportional to that of its view. You’ll exhale ever so slightly when you realize that the dishes are as memorable as the vistas. Little surprise, as the owners of Manuel’s trace their lineage back to the chef of the King of Spain. Begin your meal with smoked confit of duck with boursin, apples and aged Balsamic syrup, or jump ahead to the decadent lobster bisque with caramalized onions and creme fraiche. A favorite entree remains the miso marinated Chilean sea bass with seaweed salad and soy syrup. Meat lovers will find something to love here among the grilled chicken bastien and five peppercorn Angus filet mignon. Surrender to the allure of contemporary world cuisine by choosing the popular prix fixe menu. You have two choices for the appetizer and soup/salad course, and three choices of entrees and desserts. Each of the four courses can also be paired with the perfect wine. Manuel’s wine list offers the expected (Napa valley chardonnays) and the unexpected (Argentine chardonnays and a rare Dom Laurent Vosne-Romanee).