Shades of Scarlett O'Hara. The tablecloths being used tonight at the Kennedy Center Honors are right off the walls of the Kennedy Center. The gold Lurex striped fabric was once the liner for the gold damask drapery chosen by Edward Durrell Stone, the architect of the center. The gold drapes were removed so the ficus tree could be seen from inside the building, however, the liners were left in their place until last May.

We've heard of sheets made over into tablecloths, but in this great make-do period, why not draperies?

Thomas M. Macioce, president and chief executive officer of Allied Stores Corp. (which recently bought Garfinckel's, Brooks Brothers, etc.) ranks as the highest paid executive in retailing, according to a survey of proxy statements by Women's Wear Daily. According to WWD, Macioce received total compensation in 1980 of $897,125 -- $650,000 in salary and bonuses, $119,625 in other benefits and $127,500 in what the paper lists as contingent remuneration. (He probably gets a company discount, too.)

What did Mrs. Reagan's manicurist say to President Reagan's manicurist when they met for the first time? "Have you tried my guacamole," Jeannette Copete asked as she offered JoAnne Casperson some of the Colombian-style dip she had made for a Tupperware party given recently by Robin Weir, resident hairdresser to the First Lady. Copete goes to the White House with Weir, who is her boss, on his usual once-a-week visit. Casperson, who works for Giovanni's Hairstylist in McLean, sees the president once every two weeks along with the president's barber, Milton Pitts. After comparing notes both agreed that their clients neither bit their nails nor wore nail polish.

When Sophie Gimbel, designer and wife of the late Saks Fifth Avenue head Adam Gimbel, came to the store one rainy day years ago, she immediately called the umbrella buyer into her office and together they developed the first large umbrella for women. From her car window she had become aware how the typically small umbrellas were not protecting women's shoulders.

Sophie Gimbel, who dies this week at age 83, may have been behind the most popular designer label of the 1940s except for Hattie Carnegie. In two years she designed the costumes for more than 50 Broadway shows including "Dodsworth" and "The Women".

Under the Sophie label, her custom and ready-to-wear designs sold in the Saks salon were sought out by affluent and conservative customers looking for timeless fashions. Among her customers were Claudette Colbert (who was also a close friend) and Rose Kennedy. She created the red coat and dress worn by Lady Bird Johnson to her husband's inauguration in 1965. Many credit her with introducing the culotte, or divided skirt. "Fashion is a living art. Painters, sculptors, musicians have their special media in which to work. A fashion designer has as her media the human body and materials with which to cover that human body. These are the materials I work with," said Mrs. Gimbel, who was the first American designer to appear as a Time magazine cover.

At the time of the Cuban crisis she raised more than $100,000 which she administered with Helen O'Hagan, now vice president of Saks. She would help Cuban refugees by buying tools for carpenters, and providing furniture for apartments and clothing.

Is there life after preppy? Yes, according to William Mondale, who says the newly popular anti-prep garb at Brown University, about as preppy a school as you can get, is sweatshirts worn inside out and army green trousers.

And for those preppies who can't bare to leave duck shoes at the front door, Bloomies has slippers in the shape of duck shoes ($18) with fuzzy insides and suede soles to help one step softly around the dorm.

Smoking hazard: wrinkles. Prevention magazine reports premature skin wrinkling among smokers following a 12-month study of 1,000 smokers and nonsmokers. The survey also showed habitual smokers had less healthy skin and more gray-yellow pallor than nonsmokers.

Also, according to Prevention, men with beards are less likely to get colds and flu than those without them. They quote Dr. Sinet Simon of Fort Meyers, Fla., who says that the hair literally filters out the germs. Simon, who is beardless, claims 70 percent of his bearded patients weather the cold and flu season with hardly a sniffle.

This would be a day imagined in the wildest dreams of Annie Hall . . . all the clothes you can wear out of a huge used clothing warehouse are yours for a flat fee. Next Saturday, Classic Clothing will charge a flat fee ($25) admission to their warehouse and let you have two hours to pile on all the clothes you can wear and still walk out of the store. Brian Streidel, son of the boss, got the idea from a supermarket sweepstakes. He did a dry run himself last week and piled on 25 ties, seven shirts, four pants, two sportcoats and two overcoats. "I looked like hell," he says, "but I was warm and certainly a bargain."

Rules are that the clothes can only be selected from the crates and bales on the third floor of the 3701 Benning Rd. NE warehouse in any two-hour period, only participants (no advisers) will be allowed on the premises and the participant must walk out of the shop on his or her own two feet. (One hint -- leave your shoes outside so you can cover your feet along the way.)

Designer Willie Smith can't think about boats without getting seasick, he says. But he's one of the many who have picked up the sailor theme for resort and spring. A popular look at St. Tropez last March, the nautical wave is sure to sweep in from Milan and Paris and surplus stores.