I don't think Miramar is the nicest; it is just an option. How much diferent are the rates btwn Lowes and Miramar and Case Del Mar, and how important is cost vs. quality in your decision? Casa del Mar is still my favorite of all the ones mentioned- rooms are B-I-G, high ceilings, nice European/Med. feel, jaccuzzi tubs, and you are right on the beach when you step outside. Pool is good enough, and is on the beach side of the hotel, so again, you see the water and can walk outside the gate around the pool and you are on the beach. It feels like a resort to me! And the spa is good if you fancy a massage or facial for one of the girls. Room service adn food is GREAT (my son still talks about the first time he had rack of lamb shared w/me for room service one night, and dining areas on the main level are wonderful. It just doesn't have balconies on rooms I've stayed in (some on oceanfront may have them though). Being on the beach has advantages- seeing the water from the windows is a real plus for me. Miramar is different, it is off the beach a bit, has a family resort feel, and it is closer to the Promenade. But you have gotten both positive and negative points on it here, and personally I don't think it is the best SM has to offer. Lowes is somewhere btwn the two but closer to Miramar in my opinion- some rooms have balconies on the beach, but it is a bit worn (although so is Miramar) and nothing real special about it. It comes down to what is most important to you, cost, atmosphere, exact location (although you can walk or do short cab from Casa or Lowes to the Promenade) etc.

emd is right on the money about LeMerigot. If you expect real luxury, and you get a good deal it's fine, but it's very 3 star if you ask me...
Casa del Mar looks great...