TAMPA -- Burgers - they're possibly the ultimate comfort food.

My mother used to make them on the stove in a frying pan, thick Angus patties that filled the house with an undeniable aroma. My wife likes to throw in the kitchen sink, stuffing hers with bread crumbs, garlic powder and Worcestershire sauce.

Lately, across Tampa, several restaurants have opened that feature a variety of burgers. They range in taste and price, featuring both big and small, loaded with toppings or simple and basic, gourmet or something old-school you'd expect off a backyard weekend grill.

For the money, and taste, I still prefer Five Guys Famous Burgers and Fries. But their atmosphere is still a gussied-up version of fast-food, no matter how delicious.

Square One Burgers, the latest south Tampa eatery from the fine folks who own Bella's Italian Cafe, aims to be different and succeeds. It offers a trendy, upscale setting with gorgeous cutlery, nice tables and wall art that still manages to feel like a diner. It's lively, but not too loud, despite several flat-screen TVs.

Much has been made of Square One's "Decadent" burger, a $13.99 Kobe beef patty. It's worth every penny. The thick burger comes topped with carmelized onions, lettuce, a generous slice of Brie cheese and sun-dried tomato mayonnaise. Honestly, the lettuce and onions are almost too much, but wow, it's good.

Some may balk that the Kobe's price doesn't include fries, but it's not a quibble for me. The seasoned fries with chipotle ketchup (excellent!) are worth the extra $4.

The real treat is the magnificent, mouthwatering, six-step "Make Your Masterpiece" option. Carnivores build their own burger by choosing from 10 types of meat (beef, fish, poultry and vegan); three buns; 11 sauces; 10 cheeses; 11 toppings; and eight "primo" toppings, such as fried egg, cranberry/apple compote and avocado.

Given so many choices, it's easy to go overboard. But I like the experimental vibe and the fact that if it's not all that you hoped for, you have only yourself to blame.

We tried several variations: The Angus beef with three-cheese sauce, pepper Jack and dill pickle slices was delicious. The Angus with peppercorn ranch, goat cheese spread, mushroom saute and bacon was nearly crippled by the mushrooms (overpowering) and a too-mild goat cheese.

The turkey burger was a big hit. It comes topped with Canadian bacon, teriyaki ginger sauce and a tart cranberry/apple compote. The crab cake burger, as well, drew raves - stuffed with succulent lump crab and slathered in sweet peppers, white cheddar and sun-dried tomato mayonnaise.

Square One isn't all burgers, all the time. The appetizers include buttermilk onion rings, edamame and fried dill pickles, which we loved. The beer cheese soup is a little salty, but thick and tasty.

We also liked the SQ 1 chopped salad, with its harmonious blend of mixed greens, chicken chunks, bacon, sun-dried tomatoes and a roasted corn and black bean salsa. The Dijon vinaigrette was especially tangy and tasty.

It's hard to imagine having much room left, but Square One's desserts are worth saving space for. They have a milkshake/malt/float menu, but the top choices have to be the homemade cupcakes and the SQ 1 Sundae, which is two double-chocolate brownie wedges covered in homemade ice cream, bananas Foster, hot fudge and pecans.

By combining old favorites with a nouveau attitude, Square One's progressive approach to one of America's favorite foods makes this one of the year's best dining debuts.

DINING REVIEW

Square One Burgers

BOTTOM LINE: You build it, they cook it at this gourmet burger shop.

WHERE: 3701 Henderson Blvd., Tampa

HOURS: 11:30 a.m. to 10 p.m. Sunday through Thursday; 11:30 a.m. to midnight Friday and Saturday

CREDIT CARDS: All major

RESERVATIONS: No

CHILDREN'S MENU: Yes

ALCOHOL: Wine and beer only

WHEELCHAIR ACCESS: Yes

PRICE RANGE: $6.99 to $13.99

CALL: (813) 414-0101