The worst day of the year to dine out in New Orleans, Mardi Gras presents many challenges to the would-be diner. In a league with Christmas and Thanksgiving in the universality of its celebration in southern Louisiana, Mardi Gras is a day for overindulging. It's also a day when most people whip up their own food or eat street food. The fine points of the local cuisine are not much in evidence on Fat Tuesday. Historically, not many restaurants open on Mardi Gras. That has been changing in recent years, particularly in the evening. With the demise of the Comus parade, once the last truck float following Rex has passed, the crowds become diluted everywhere except on Bourbon Street (which is shoulder-to-shoulder all day and into the night). People started looking for restaurants. And some restaurants were happy to serve. That did not, however, change the attitude of the chefs and waiters. Nobody celebrates more heartily than restaurant workers, who are generally on low power by the time the parades have ended. So, even if you find a restaurant that seems to be ready to roll, it is unlikely to provide a peak dining experience. Here are the dozen restaurants I think will be best for dining on Mardi Gras. But cut them some slack, and allot a long time to dine. You need to take a load off your feet anyway. A few generalities: The most likely place to look for an open restaurant is in the major hotels. They have to be open all the time. Chef John Besh, who is involved in quite a few hotel restaurants, will have almost all of his places working all day. On the other hand, any restaurant that has become a fast-food window is to be avoided. 1. Tujague's. French Quarter: 823 Decatur. 504-525-8676. Tujague's ancient dining rooms has always been open on Mardi Gras, and even with its new menu it is back again. It's a full house most of the day. Make a reservation. 2. Lüke. CBD: 333 St Charles Ave. 504-378-2840. John Besh's best casual restaurant is directly on the main parade route, and has a near-perfect menu for casual dining. Reserve. 3. Criollo. French Quarter: 214 Royal. 504-523-3341. The restaurant of the Monteleone Hotel is relatively calm all day, and close to all the action. It's good largely because nobody thinks about going there. 4`. Borgne. CBD: 601 Loyola Ave (Hyatt Regency Hotel). 504-613-3860. Chef John Besh's great seafood house is in the Hyatt House hotel, near the Superdome. It will not be thought about by many people, and will be delicious. 5. Trenasse. CBD: 444 St Charles Ave. 504-680-7000. The new seafood house in the Hotel Inter-Continental is right on the St. Charles Avenue parade route. It's hidden on the first floor and comfortable. 6. Crescent City Steak House. Mid-City: 1001 N Broad. 504-821-3271. The old Broad Street sizzling-steak specialist is the home of the Eat Club's annual farewell to beef dinner, an idea that attracts the biggest crowds in the since-1934 history of the place. I'll be there, as I have been for some 30 years. 7. Compere Lapin. CBD: 535 Tchoupitoulas. 504-599-2119. It's the first Carnival for this new, well-hidden bistro in the Old 77 Hotel. The food is southern, Creole, Cajun, and Caribbean, and surprisingly unpredictable. 8. Domenica. CBD: 123 Baronne (Roosevelt Hotel). 504-648-6020. Chef John Besh again, with his Italian menu and wood-fired, stone-oven pizzas. Just off Canal Street, a few feet from the place where Rex toasts his Queen. 9. Kingfish. French Quarter: 337 Chartres St. 504-598-5005. This Cajun hangout spills out onto the corner of Chartres and Conti, with a big, casual menu all day long. I can't imagine there will be a second when it won't be full. 10. Flaming Torch. Uptown 3: Napoleon To Audubon: 737 Octavia. 504-895-0900. Far off the parade routes, the Flaming Torch will be a calm, quiet place to escape the raucousness of the parades in the evening. French bistro cookery. 11. Cafe Adelaide. CBD: 300 Poydras St. 504-595-3305. The casual bistro from the people who own Commander's Palace is in the Loew's Hotel, and is so committed to breakfast (excellent) lunch, and dinner. 12. Chophouse. CBD: 322 Magazine St. 504-522-7902. A few blocks away from the main parading action, this is an alternative to the local steakhouses for having your final slab o' beef before Lent begins the day after Mardi Gras. USDA Prime all the way, seared black-and blue unless you request otherwise. Live music. Opens mid-afternoon and good through the evening.