The accent is on comfort here. Arrayed along one wall of the long, narrow, high-ceilinged room, a dozen deeply padded recliners are filled with pampered customers. Here they receive pedicures assiduously administered by cheerful staff. As with manicures there's a strict emphasis on maintaining antiseptic conditions. The linoleum floors are immaculate, as is the equipment, which is sterilized after each use.