Danny Meyer’s new restaurant has the best view in New York

Danny Meyer captures the moon at his 60th-floor Manhatta — and the stars and the glowing crowns of every glorious skyscraper from the Battery to Central Park.

Manhatta, which opened Tuesday night on the top of 28 Liberty St., isn’t downtown’s first sky-high “view” restaurant. But beloved Windows on the World’s windows were too narrow. And the only eye-popping sight at 1 World Trade Center’s One Dine is the size of the bill.

Meyer’s Union Square Hospitality Group launched Manhatta with little advance notice and no hoopla. “It was kind of deliberate,” general manager Tom Mackenzie says of the low-key debut. Why overhype a venue where Meyer’s star power (Union Square Cafe, the Modern, Shake Shack) and the exquisite setting make for more buzz than any new restaurant needs?

Manhatta shares the sprawling top floor with Meyer’s first-ever event space, called Bay Room. Created in partnership with Fosun International, the owner of the Liberty Street tower once known as Chase Manhattan Plaza, Manhatta is meant to be a “down-to-earth restaurant in an up-in-the-sky space,” Meyer told The Post last year.

He later said he wanted it to be “as warm and familiar as a neighborhood restaurant.” But the “neighborhood” certain to pack its 120 seats (90 at tables, 30 more at an open-kitchen counter and bar) will hail from farther afield than Wall Street.

Wade Little of design firm Woods Bagot crafted an informal setting arrayed around a central open kitchen. Leather, granite and bronze materials are in muted colors. Ceiling fixtures are hooded to minimize window reflections. Mirrors behind the bar let boozers enjoy the views.

Executive chef Jason ­Pfeifer previously ran the kitchen at Meyer’s Maialino. His “new American bistro” menu ($78 for a three-course meal, with gratuity included) offers prix-fixe choices including: peekytoe crab salad; Atlantic turbot with English peas; and veal blanquette with wilted greens and mushrooms. The bar has a la carte crowd-pleasers such as fried ricotta gnocchi ($19) and a French onion burger ($28).

But Manhatta’s real star is the panorama visible through its floor-to-ceiling windows. “We actually shut the blinds while we were training the staff,” Mackenzie says, so they wouldn’t be distracted.

The vista takes in heart-stopping close-ups of neighboring landmarks — “high growths of iron, slender, strong, light, splendidly uprising toward clear skies,” Walt Whitman prophesied in his 19th-century poem “Mannahatta,” which inspired Manhatta’s name.

The art deco crown of 70 Pine St., where former NoMad chef James Kent is readying his own top-floors restaurant, is in your face through the windows. “I have friends on that project, but I don’t think we’re going to toss things back and forth to each other,” Pfeifer laughs.

Manhatta’s on a limited schedule for now: dinner Sunday to Wednesday from 5 to 9:30 p.m., Thursday to Saturday from 5 to 10 p.m.; no lunch. For reservations, call 212-230-5788.

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