In New York, it’s not uncommon to feel like you’ve seen this, partied there, and eaten it all before.

Embrace the deja vu: Pearl & Ash (re)opens tonight on the ground floor of the Bowery House.

Pearl & Ash the first had a bare-bones run during the holidays before shuttering for a serious revamp. New to the scene: blond wood tables; navy suede benches; and a wall of box shelves dotted with dried botanicals, vintage knickknacks, and candles.

For round two, chef Richard Kuo (Frej, Corton, WD-50) designed a menu that’s meant to be shared. Start with raw and small plates (tea-cured salmon with goat cheese and seaweed, berbere-spiced diver scallops with fennel) followed by half-portion mains (quail over almond puree with pomegranate jelly and chicken skin; mussels, mushrooms, and pumpernickel).

Kuo is especially stoked about the octopus, which marinates overnight in togarashi, cooks for 24 hours in rice wine, and is fried to order. Be sure to request a tentacle or two.

Been there, ate that.

Pearl & Ash, 220 Bowery, between Prince and Spring Streets (212-837-8370 or pearlandash.com).

Photo: Niki Dankner / DailyCandy