I would expect you will get many very different replies before Thursday / Friday as this is a very well known web-site for people who have somewhat definitive views on their personal favourite eating places!
So I might as well kick things off as they say, with my suggestions for somewhere nice.
1. O'Lume - on Calle Juan XX111, the main road leading from the
roundabout by the marina towards Pollenca town.
The owner is Jaimie, a real gentleman. Tell him it is your
mothers birthday and I'm sure he will look after you.
2.
La LLonja - this restaurant is on the marina before you get to the
Yacht Club. Beautiful inside, excellent views, very
professional service, extensive menu, etc., nice people.
3.
Restaurant Stay - again on the Marina, but on the South jetty (near the
place that the boat trips leave for Formentor, etc.)
Very nice inside, many say its the best in P.Pollensa.
Good service, extensive menu. Right by the waterside.
4. Ca'n Josep - on the main road to Alcudia but just past the marina in P.P.
Again you 'should' be well looked after. Extensive menu.
Josep is a pleasant chap, restaurant very popular.
5. Tango - again, on the sea-front road to Alcudia but well round the
bay at 'Llenaire'. Best get a taxi if you go there. Been on
the go for years (formerly in P.P. not far from the main
square). Owners / staff have been there for many years,
they have a very extensive menu. Don't hear many (if any
at all) bad comments about them.
(To be fair to everyone, the above are not in any particular order of preference).
Well that's my list; I would suggest you could have a good walk round to see exactly what you require regarding views, location, suitability and then book your table.
Most of the above - and many others - have adverts indicating exact location maps, etc. on this web-site. Just click on the "WHEN YOU ARE THERE" - "Eating Out" section, on the left hand side of the home page.
To confuse you more, there are dozens of good restaurants in P.P. all with varying price levels, but just check on the menus for that. Good luck with choosing and hopefully have a good time.
Just Noticed 'Doogz' suggestions - put on whilst I was 'composing' this - at least I seem to be in tune with somebody else! (Edit)