TABLES FOR TWO.(BG on seventh floor of Bergdorf Goodman)(Restaurant review)

BG -- 754 Fifth Ave., between 57th and 58th Sts., 7th fl. (212-872-8977)--This lovely, creamily comforting room on the seventh floor of Bergdorf Goodman, is sure to evoke in many women--and this is a place of women, almost exclusively--memories of mother-and-daughter outings. Like its department-store-restaurant forebears--such as Lord & Taylor's Bird Cage and B. Altman's Charleston Gardens--BG, which opened last year, is meant to provide an oasis for exhausted shoppers. But those fond, fusty places were not destinations like BG, with its north-facing views of Central Park. The question is whether, despite its up-to-date menu, it would be anyone's destination more than once: the room, with its pale-green avifaunal wallpaper, windowside tables for two, and fresh linen tablecloths, is much more satisfying than the fare. Instead of a perfect egg-salad sandwich, for instance, there is an overpriced plate of four devilled eggs with an undue abundance of Parma ham, and the dark edges of the egg mixture betold an assembly-line approach to preparation; these little devils had been made too far ahead of time. A warm ...