Recently retired from her Portland, Oregon, restaurant where, apparently, towers of creamed mocha shimmered like the Alps at dawn, Mrs. Naftalin has assembled a gala (or gagger, depending on your self-indulgence threshold) of recipes for all manner of rich, expensive, enticing desserts. It's done with the best butter, you know, cream, eggs a-plenty and nothing but Droste cocoa. Most of her entries are feather-textured cakes, tarts and cookies -- mainly Viennese influenced -- filled, topped and glazed. Among the highlights: a ten-egg lemon meringue pie (there are some excellent crust variations), a torte of carrot, apple and orange liqueur with twelve eggs, and some rather grand versions of standbys like basic chocolate and white cakes. Although Mrs. Naftalin is not too generous with directions (""roll out balls and fill with puree"" is not for kids) this is for fine occasions, and what Stillman and the Bank don't know. . . .