You know things have gone downhill with the economy when those iconic American Milk Processors "Got Milk?" ads — that famously have pictured everyone from Olympic athletes and super models to Joan Rivers and Vanna White sporting those messy white mustaches — now feature economist Suze Orman telling you to "milk your budget." She then goes on to cheerily let us know that, "Even at today's prices, an 8-ounce glass of milk only costs about a quarter."

Similarly, recent editions of Sunday newspapers included coupon inserts promoting $1.87-per-person spaghetti and meatball meals as the homemade solution for "families on a budget." National restaurant chains chirped up, too, in those circulars letting us know that they are aware our wallets are hurting and want to offer us deals on entrees like chili dogs.

Don't fret, though. There's plenty of gourmet comfort food that can be prepared comfortably on a budget. The November issue of More magazine coined it "haute comfort food" and showed off a jumbo lump crab cake topped with fried onions and fresh herbs from New York City's famed Tribeca Grill, which easily could be emulated at home with mock crabmeat.

I recently was wowed by an example while combing through my supermarket weekly flyers for bargains. Among the coupons for hash and cold cuts was a wonderful recipe for tacos. Served in lightly fried shells made from packaged wontons, the tacos are stuffed with Asian coleslaw and economical packaged cooked shrimp. The supermarket circular even informed that it's best served with a tall glass of golden beer (as opposed to dark or stout), the beverage of choice for haute comfort food penny pinchers on the hunt.

The tacos are representative of a tasty trick of the haute comfort food stretch-a-dollar crowd. In any kind of dish, simply substitute a dreamy sounding ingredient (in this case, Asian coleslaw-kissed shrimp) for the norm (ground beef prepared with a powdery taco seasoning mix). The fast-food chain Baja Fresh just showed off this strategy, too, by offering $1.99 fire-grilled taco trios that get their kicks from fun fillings that won't break the bank, such as tropical chicken. Do the same at home by stirring up chunks of cooked chicken with diced pineapple, a sprinkling of chopped macadamia nuts and a few tablespoons of store-bought mango salsa before stuffing into soft corn tortilla shells.

Bed-and-Breakfast inns are perhaps some of the best examples of comfort food gone upscale, yet staying cozy. For more than 4,000 examples — and discount gift cards that make comfy holiday gifts — take a look at www.bedandbreakfast.com.

Lots of cookbooks capture the magic, too. One of my all-time favorites is Martha Rose Shulman's "Ready When You Are" (Clarkson Potter, $32.50), in which she features upscale, yet economical, comfort food all in the form of one-dish meals. For example, this delicious tomato and thyme strata, which gets its penny-pinching start from stale bread:

STRATA WITH TOMATOES AND THYME

1/2 pound bread, slightly stale if possible, sliced about 1/2 inch thick

1 large garlic clove, cut in half

1 pound fresh tomatoes, sliced, or 1 (14-ounce) can tomatoes, drained and sliced

2 ounces Gruyere cheese, grated (1/2 cup)

1 ounce Parmesan cheese, grated (1/4 cup)

4 large eggs

2 cups milk (may use 1-percent or 2-percent)

1 teaspoon fresh thyme, or 1/2 teaspoon dried

1/2 teaspoon salt

Freshly ground black pepper, to taste

Yields 4 to 6 servings.

Heat oven to 350 F. Oil or butter a 2-quart baking or gratin dish. If the bread is soft, toast it lightly and rub all the slices, front and back, with the cut clove of garlic. (If any garlic remains after rubbing the bread, press or mince and toss with the tomatoes.) If it's stale, just rub with garlic; if it's so stale that it's difficult to cut, soak in 1 cup of milk just until soft enough to slice (about 1 minute), then slice. Layer half of the slices in the baking dish. Top with half the tomatoes and half the cheese. Repeat the layers.

Beat together the eggs and milk. Add thyme, salt and a few grinds of pepper and pour over the bread. Bake for 40 to 50 minutes, until puffed and browned. Remove from the oven and serve hot or warm.

— "Ready When You Are: A Compendium of Comforting One-Dish Meals" by Martha Rose Shulman (Clarkson Potter, $32.50).

SHRIMP WONTON TACOS STUFFED WITH ASIAN COLESLAW

Asian coleslaw:

1 scallion, trimmed and thinly sliced

1 (16-ounce) bag coleslaw

2 tablespoons soy sauce

2 tablespoons lemon juice

2 tablespoons canola, corn or sunflower oil

1 teaspoon grated fresh ginger

1 tablespoon white vinegar

1 tablespoon dark brown sugar

1 teaspoon Asian sesame oil

1 teaspoon salt

Freshly ground black pepper, to taste

Diced red bell pepper, for garnish

Tacos:

Canola, corn or sunflower oil, for frying

1 package wonton wrappers

1 pound medium cooked shrimp

Yields about 6 to 8 servings.

In a large bowl, mix coleslaw ingredients and set aside.

Heat oil for frying in a wok or deep skillet over high heat.

Fold wonton wrapper over wooden spoon and carefully place into oil to fry into desired taco shape. Carefully remove after a few seconds, set aside and place on a paper towel to soak up excess oil.

Fill wonton shells with coleslaw mixture; top with shrimp. Garnish with red bell pepper.

— Gelson's Supermarkets (www.gelsons.com)

Lisa Messinger is a first-place winner in food writing from the Association of Food Journalists and the author of seven food books, including "Mrs. Cubbison's Best Stuffing Cookbook" and "The Sourdough Bread Bowl Cookbook." She also writes the Creators News Service "Cooks' Books" column. To find out more about Lisa Messinger and read features by other Creators Syndicate writers and cartoonists, visit the Creators Syndicate website at www.creators.com.

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