The 110 rooms and suites are outfitted with fine Italian linens, goose-down duvets and bars.

Beds are mounded high with Italian linens and fluffy duvets, and baths have whirlpool tubs and Bulgari toiletries.

THE ROOMS - The Italian linens, from Quagliotti, are thick and luxurious; everything else is sparer than an iPod.

On the chair is a 22-inch round pillow in a white Italian embroidered linen case ($125).

Italian natural-color linen with yellow daisies, $13.50 a yard at Paron Fabrics, 855 Lexington Avenue, at 65th Street.

First practicing on doll clothing, the young Lydia later perfected the art of embroidery and monogramming, working on exquisite Italian linens.

Rooms have Italian linens, and amenities include a heated pool.

Operating in the "luxury hotel" category, the Madison serves the upscale market and touts its high service level and high-end amenities, including Italian linens made from Egyptian cotton.

Decorated like a Tuscan Villa, featuring hand-painted furniture, Italian linens and custom lighting, it is the only hotel in the region on the water.

There was walnut wainscoting in the roomy bathroom and a bed (with pillows, comforter, soft Italian linens and eiderdown) that made sleeping feel like crawling into a cloud.