Where are they staying? If they want an expensive, great steakhouse you have Shula's in the Dolphin and The Palm in the HRH. I've heard great things about Emrils but I've never eaten there.
You may want to check this restaurant out , We have one here and my dh and i go there alot. It's great for anniversaries.
It's Brio tuscan grille www.brioitalian.com
but it's not all italian they have the best steaks !! My dh has had steaks at Shulas and ruth chris and these steaks are alot better!!
it's by the mall at the millenia. om conroy rd in orlando.
hope this helps!