There's yet another new restaurant in Santa Fe, and folks who find themselves hunting for a decent breakfast or lunch in the North Guadalupe Street/Paseo de Peralta area will be happy to know that it's not just another greasy spoon.

The Tarts' Treats (301 N. Guadalupe St., 986-6866) opened its doors in the former location of The Daily Café (and before that, The CD Café) a few weeks ago. It is in many ways a family affair, one originally sparked by the main proprietor's passion for cooking — and her recent unemployment. Owner ReBecca Williams worked in the jewelry business in Santa Fe for the past 12 years. After being laid off last February, she took a friend's advice and began assembling goodie baskets at home to generate some cash. "I had nothing better to do, so I took $60 I had made at a yard sale, purchased the ingredients I needed, and baked some cookies, muffins and a cake," she said. "The first week was a tough sell. It took a few times of people seeing my basket and me before they agreed to give it a try."

Within a few weeks, Williams could no longer keep up with the demand for her treats. She needed a bigger work space — and some extra help in the kitchen. "My sister Cat was also unemployed after having just moved back to Santa Fe," Williams explained. "She began helping me bake and sell." In May she suggested we look for a commercial kitchen, as we had outgrown my two ovens at home, and our small operation was taking over my house."

The pair surveyed a few properties, but nothing seemed appropriate. "We looked at a few spaces that had at one time or another been used as restaurants. None of them were right. Either the location was horrible, or the space itself needed way to much work to get it up and running."

As they were leaving one potential location, the realtor mentioned the old CD Café property. "All of the equipment was for sale, and the space was available to lease. We looked at it and it felt right — scary as hell, but right." Williams made an offer on the property that same day, and The Tarts' Treats opened to the public on June 8.

Williams explained that there is one general rule for the new venture: "if its something we can do in-house, we will." ReBecca, Cat, and others (one gentleman close to the sisters explained that he was happy to be pulled out of retirement to cook) make their own granola, cure their own salmon lox, make their own stocks for soup, and do the baking — with the exception of breads and bagels — on the premises.

"If I had to describe what it is we do, I think the best way would be 'comfort food with a bit of attitude,' " ReBecca said. Salads, sandwiches, breakfast burritos, and a daily soup and quiche might not immediately sound like 'tude food, but when you look closely at the menu, it makes more sense. The Communist Manifesto sandwich (aka The Cuban) with pork tenderloin, honey ham, Swiss, and pickle on baguette is "served with a side of socialism," and "The Santa Maria" — sourdough stuffed with fresh roasted turkey, mayo, cream cheese, lettuce, cranberry sauce, and basil pesto — offers something you might find "if the pilgrims sat down with the Italians."

Those house-cured lox taste clean, bright and delicious, and with a toasted plain bagel loaded with cream cheese, sliced ripe tomato, cucumber and red onion, it's a meal all on its own ($9). I tried the "Tarts' Special" sandwich: baguette, garlic butter, silky prosciutto, brie, arugula, tomato and apricot preserves ($9). And now I'm hopelessly addicted to it. That and an iced café mocha crafted with locally roasted Ohori's coffee make for a perfect lunch. Of course, it doesn't hurt that the Williams sisters happen to be gracious and fun-loving hosts. I will be in for breakfast soon. Who could resist a bowl of "Not Your Mama's Oatmeal" with milk, Granny Smith apples and a brown sugar/butter crumble, or one of those house-baked muffins?

"Right now, our biggest challenge is getting people in the door," ReBecca said — "second only to getting enough sleep." Welcome to the restaurant business, ladies! So far so delicious. The Tarts' Treats is
open (and offers free wireless Internet service) from 7 a.m.
to 5 p.m. Monday-Friday, and 8 a.m. to 5 p.m. on Saturdays. "Sundays," ReBecca added, "we're closed for sanity."

* * *

Going to the source: On Friday, director Robert Kenner's new film, Food, Inc., opens at the Regal DeVargas 6 theater in Santa Fe's DeVargas Center. Kenner asks audiences to consider two important questions: "where does our food actually come from?" and "money aside, what is the true societal and environmental cost of the food we produce and eat?" Look for appearances by The Omnivore's Dilemma author Michael Pollan, Fast Food Nation author Eric Schlosser and organic farmer/activist Joel Salatin. And look for my full review of Food, Inc. in this Friday's edition of Pasatiempo, The New Mexican's weekly arts, entertainment, and culture magazine.

Are you running with a fork, too? Let TASTE know what's cooking in your culinary world, and send tips on what's happening in the local food and restaurant scenes to Rob DeWalt at rdewalt@sfnewmexican.com.