Almost every block in Manhattan has at least one nail salon, yet few can be described as a luxurious retreat. Jin Soon began pampering the hands and feet of celebrities for magazine photo shoots years ago and developed a loyal following. She recently decided to make her unique, natural treatments available to us all at her new spa. The intimate space, decorated with Asian antiques, has two stations for manicures and pedicures and a private screened-station for waxing and massage. Her menu of services is designed to heal body and mind, as evidenced in the names: Essence of Soul, Breath of Milk and Honey, Flower Petal Float, and the Balm of Purity. Go ahead and pick anything that sounds good--all are incredibly indulgent and wonderfully relaxing.