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"Opened at the beginning of the season at 88-22 Rockaway Beach Boulevard at Beach 90th in Far Rockaway, this breezy Rockaway newcomer stakes out a pleasing middle ground between a fancy hotel dinner and a taco shack by focusing on tacos and tequila. Owner Erik McManus, a Rockaway native who’s been in the business of bars and restaurants all his life and is a partner in 82 Stanton (the 2018 rebrand of his original spot, Epstein’s), says, "What we have a lot of here are more of a burger and beer joints, and I felt this was a time to add something to the mix." He had the lease of the Rockaway Beach Boulevard address seven years ago and ran it as Epstein’s Beach before COVID, and notes, "I went full force with the idea of a Mexican restaurant with great cocktails," adding, "There was nothing open year-round like this." Designer Sarah Ross dressed the space as a Tulum-fever dream — dozens of straw lanterns, deep blue walls blazed with floral murals, a rainforest’s worth of hanging plants, and cozy banquettes loaded with throw pillows — producing a Boho beach, steel-drums-playing vibe a few blocks from the A train. The menu, credited to A2Z Restaurant Consultants rather than a named chef and built for tequila-drinking and snacks, features a "rock guac" ($13 for small, $19 for large) punched up with jalapeño, lime, cilantro and sea salt; esquites ($12) made by roasting corn, scraping it off the cob, tossing it with chiles and lime, and topping it with cotija and chile mayo — easy to scoop onto freshly-fried tortilla chips; and a Tijuana Caesar ($13) of romaine dressed with tortilla chips and lime, cotija cheese, and pepitas, with add-ons like avocado, chicken, or shrimp. Tacos are playful and slightly global (two per plate, $11–$13): the Seoul Surfer showcases Korean-style bulgogi beef topped with crunchy slaw and a citrusy gochujang; grilled shrimp are marinated in tequila and lime and tucked inside corn tortillas with avocado crema, tajín, and mango salsa; carnitas are glossed with habanero honey; and a nostalgic "gringo taco" pairs taco-seasoned ground beef with sharp cheddar and pico de gallo. A trio of salsas — a smoky roja, a bright verde, and a fiery mango-habanero — are recommended to use liberally. Bartender Chris Saylor, who started as an expeditor at Fatty Crab, learned about agave at Empellón with Matt Resler, ran the bar program at Salvation Taco, worked the Mulberry Project pop-up in Tulum, was part of the Gitano pop-up on Canal Street, then decamped to El Salvador to start a beachfront bar called Tio Loco before returning for the project, assembled an opening cocktail menu of about a half dozen drinks that emphasize balance of tart and sweet, heat and salt. Classic margaritas are "citrusy and just sour enough with the juicy freshness of lime" and come with a choice of hibiscus or passionfruit; the frozen machine turns out frosty margaritas and rotating specials have included a frozen passion fruit pisco sour featuring Suyo single-origin pisco. Other tequila riffs worth a detour include a Sundowner Paloma (grapefruit soda, lime, salt, and bitters), a Smokeshow that highlights mezcal with a tamarind syrup steeped with chile de arbol, and a Sunburn mixed from reposado tequila and a puree made from ripe mangos and high-heat habaneros. Drinks top off at $15; as Saylor says, "I wanted to do drinks at a good price point," and "We want people to come in and crush margaritas and eat tacos and not feel like it’s too fancy. And just have a good time." - Andrea Strong