For New Year's Eve (and our twin birthday), we went to a wonderful dinner at the Cass House. The Cass house is a beautifully restored historic home in Cayucos that has been converted into a luxury bed and breakfast that has a fabulous French-American Restaurant. We were served a special New Year's Eve four course prix fixe menu that also included two amuse bouches and two intermezzos. Four of us went to dinner and loved everything we ate.
The restaurant regularly boasts a 3-4 entree prix fixe menu for $48 and $56 respectively. They have an incredibly attentive staff as well as an extensive wine list of local and international wines. Here is a link to their restaurant. I recommend getting reservations.