There are some 200,000 full-service restaurants in America, so it’s no small task to determine the best ones. A storied Northern California palace of perfection? A counter in Brooklyn where an intimate 24-course tasting menu is prepared by a moody chef? A Texan ‘cue shop that sells out of brisket the moment it opens? What factors make one restaurant better than another? Can you compare a roadside burger joint with an urban fine-dining restaurant whose theme changes every few months? And how do all these restaurants stack up against each other in a list of the 101 best? “Best restaurant” lists are tricky, but answering these questions is what the third annual list of The Daily Meal’s 101 Best Restaurants in America sets out to do.