More challenging than beating egg whites in a greasy bowl; more stressful than coaxing the very first slice from an apple pie. Heck, probably harder than leaping a tall oven in a single bound. Sometimes figuring the number of stars to award a restaurant can cause even the sternest critic to grind her teeth, and that’s certainly the case for Caroline’s at the Glen Iris Inn.

How can she — or anyone, for that matter — not be swept away by the setting?

The Glen Iris, you see, is situated in Letchworth State Park in the former creaky but charming home of philanthropist Wiliam P. Letchworth, who donated his magnificent estate to the people of New York. The park itself would be enough on its own — it is not for nothing called “the Grand Canyon of the East” — but the Inn goes one better, because it overlooks the Middle Falls of the Genesee. If you sit on the front porch, you can hear the gentle roar.

Stars are supposed to be awarded primarily for the quality of the food, but it’s hard to imagine that any food can come up to this setting.

Consider eating at Caroline’s a total experience as well as a gustatory one. The fairly formal dining area consists of two interconnected rooms, one a few steps lower than the other. The bottom room has the better view — at this time of year it boasts barely leafed-out trees and blossoms everywhere you look. Hiking trails lead in many directions.

But, for the most part, the dinner menu follows a pretty conventional route. You have your starters; your main courses with potato and veg; and your a la carte desserts. The small plate/large plate overingrediented conceit has not reached this traditional place yet. And given the country ambience, it doesn’t really have to.

Oh sure, there are concessions to contemporary culinary thought (or cliche). There’s a Mediterranean flat bread first course ($8.25) topped with sundried-tomato pesto; and there’s a warmed Danish brie with cinnamoned apple slices ($10.95). But you’ll also find also a classic Caesar salad tossed tableside ($7, and wonderfully fresh it is, too) as well as house applewood-smoked trout ($10.95). Those trout fillets were absolutely boneless and served with sliced red onions and horseradish dill sauce. (However, they could have upped the quality of the crackers on the plate considerably.)

The main dishes have their share of innovation, too. The filet is finished with a cracked pepper demi glace — that may not be earth-shattering, but it’s nice nonetheless. The cedar plank salmon ($21.95) is baked with a smoky maple barbecue glaze; Bubble and Squeak ($19.95) features cabbage, parsnips and sliced pork tenderloin. And there’s a nod to the vegetarians, too. The Vegetable Wellington is layered with brie and fresh herbs as well as puff pastry ($20.95).

But sometimes things sound better than they turn out to be. Our Free-range Chicken Mornay ($20.95) collapsed beneath a too-thick sauce overladen with cheese. The sauce on my Shrimp Genesee ($21.95) was a little lighter, thank goodness, and I liked the feta cheese and bacon the shrimp were wrapped in.

Desserts are prepared at the Inn. We were tempted by the old-fashioned and decadent ideas of bananas foster or cherries jubilee prepared tableside, but we instead settled for a pleasant-but-ordinary creme caramel ($7) and a cinnamon sundae ($5).

All in all, eating here makes for a very pleasant time, but there’s room for improvement, too. In this wonderful setting, I’d like to see more locally produced food utilized; farms are at the Inn’s very door. To be fair, that may improve as the season advances.

Also, not as subject to seasonality, I’d like to see more New York State wines on the list. There are very few by either bottle or glass. Folks, may I remind you that this is a New York State Park. Instead, we’re getting loads of no-so-great vintages from — what is the name of that state again?

You know, the one that is about 3,000 miles away.

The one that borders on the Pacific Ocean.

CAROLINE’S

Three stars

WHERE: In the Glen Iris Inn, Letchworth State Park, Castile (585-493-2622; www.glenirisinn.com). Give it an A-plus for setting. The Glen Iris, former home of William Pryor Letchworth, has functioned as a country inn since 1914. Located in the middle of the magnificent park, it overlooks the falls and serves three meals a day in the dining room. Porch dining is also available. Reservations advised.

Credit Cards: American Express, MasterCard and Visa.

FAVORITE DISH: Caesar salad tossed tableside

NEEDS WORK: Free-range Chicken Mornay

PRICE RANGE:Dinner entrees from $19.95 include salad, potato and vegetable. SERVICE: Very good.

HOURS: Seven days. Breakfast, 8 to 10:30 a. m. Lunch, 11:30 a. m. to 3 p. m.. Dinner, 5 until 8 p. m. Sunday through Thursday, until 9 p. m. Friday and Saturday.

WHEELCHAIR ACCESS: Yes. (Call ahead to secure first tier.) PARKING: In the lot.

RATINGS:Stars reflect the overall dining experience at the time of The News’ visit — including service, ambience, innovation and cost — with greatest weight given to quality of the food.