I have brought up this place before, but of the 50 or so steakhouses I have dined in over the last 20 years, this is hands down the best:
Berns Steak House
Located in Tampa, Florida
I have relatives that live down there and they treated me and a girl I was dating when I was a poor struggling college student.
The place is outstanding. Included in dinner was a tour of the kitchen, tour of the wine cellar (I got to hold a $25k bottle of wine) and a separate room just for dessert (a reservation was needed for both the dinner table and the dessert room).
The standard in all old school steakhouses.
Probably one of 3 or 4 restaurants in my life where the experience was 10 out of 10.
FYC