I've had dinner here several times on visits to Gracias. It's perhaps the 'finest' restaurant in the town, with a varied menu at moderate prices, in a nicely decorated dining room at attractive tables and chairs with cloth napkins and nice dinnerware. I think this is in sharp contrast to a lot of places in town where you might be eating at a picnic table or a plastic table with plastic or metal chairs. It just enhances the dining experience to be in a bit nicer surroundings, and it certainly helps that there's a variety of menu items to choose from: beef, pork, chicken, fish, and pasta. All the meals we've ever ordered have been well prepared.
I think this is a great place for dinner after a day out sightseeing, hiking, or at the hot springs.