Bora Bora easily has the most beautiful lagoon in French Polynesia (and in this writer's opinion the entire world), and there is no better way to experience it, at least for two nights, than with a stay in the overwater bungalow, a lodging style invented on this island!
And when it comes to value for money, it's hard to beat the 4-star Sofitel Marara on beautiful Matira Point for overwater bungalow rates. Originally built by filmmaker Dino de Laurentis in 1977 to house Mia Farrow and his crew while shooting Hurricane, it was designed to reflect the curves and forms of nature and is dotted with lily ponds, hibiscus, and other exotic flowers.
Today it is home to 55 bungalows crafted from wood and woven pandanus that all feature the same spacious layouts and contemporary Polynesian decor; only the location is varied: some are sprinkled throughout the gardens, others are directly on the beach, and some sit on stilts over the lagoon. The overwater bungalows feature a glass viewing platform cut into the floor and direct lagoon access (think snorkeling amid live coral and plenty of colorful fish) from the private porch. The superior beach bungalows are another excellent option, and set directly on the pearly white beach. Regardless of what style of room, expect the Sofitel's excellent personalized service.
The resort also boasts a white sandy beach, infinity pool, spa, and a few different dining and drinking options as well as Polynesian dance performances a few times a week. The resort can arrange different activities, but snorkeling with manta rays and sharks is one that should not be missed.