One of my favorite SoHo dinners is at Jean-Goeroges's Mercer Kitchen in The Mercer hotel. And on more than one occasion friends and I have stopped in for a 12 a.m. black truffle and fontina pizza. But yesterday I thought I'd try something new, breakfast. Brilliant move that was. The menu is deliciously generous, offering all the breakfast basics as well as a sugary array of muffins and baked goods. We ordered a pastry basket for the table, and I had the eggs benedict (no ham and heart-healthy, of course) with a skim cappuccino. What a great way to start the morning, watching the chefs whisk away in the open-air kitchen.