Should Bergdorf Goodman experience a sudden run on velvet smoking jackets and silk pajamas, blame Victor Garber, the debonair star of the Roundabout Theater Company revival of “Present Laughter,” Noël Coward’s valentine to the maddening, marvelous world of the theater and to his own maddening, marvelous self.

In this frothy production, which opened Thursday night at the American Airlines Theater, the stage stalwart Mr. Garber, who has lately traded the boards for a checkbook-swelling stay in Hollywood, eases back onto Broadway as if slipping into a bubble bath, Champagne coupe in hand. As a vehicle for former matinee idols on the wrong side of 40, “Present Laughter” is ideal, a purring vintage Daimler that simply requires a magnetic actor of finely honed comic gifts to work its considerable charms. Mr. Garber fits the role as neatly as those silk pajamas fit him.

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