St. Regis Resort, Bora Bora
If you're looking for the ultimate getaway, and are not concerned about breaking the bank, then this is the place to come. The villas, most of which are overwater, have spacious living rooms, a sundeck and terrace, and a personal butler. Some of the overwater bungalows have Jacuzzis, others have private plunge pools. The resort has drop-dead beautiful views of Mt. Otemanu, four restaurants (including one by Jean-George Vongerichten), and 24 hour butler service. It was also the first resort on the island to have a kids' club. Tip: For a once-in-a-lifetime splurge, the Royal Estate Villa is set away from the others and has three bedrooms, two bathrooms, a chef's kitchen, a private spa area, and a private beach.