I need some advice...

I'm taking my sister to NYC for her (and my) birthday, I would like to take her to a Michelin starred restaurant but cannot decide which. She ruled out Jean-Georges and me Per Se, but I have been leaning towards Le Bernardin or Gramercy Tavern but can't decide. She's never been to any Michelin restaurants and don't know if we should dive right into 3* or do it more slowly?

She'll eat almost anything so cuisine isn't much of a factor. So I guess my question is, what would you do?