Here's a breakdown:
* Usted: This is the formal "you" in Spanish, used to address someone with respect, such as an elder, a stranger, or someone in a position of authority.
* es: This is the verb "to be" in the third person singular present tense.
* tan: This means "so" or "very."
* elegante: This means "elegant."
Therefore, the whole phrase expresses admiration for someone's refined and stylish appearance or manner.