Complementing the over-water rooms at the St. Regis, which opened summer 2006 on one of Bora-Bora’s white-sand motus (little islands), are 13 Beach Villas and the Royal Estate. Guests in both types of Accommodations, which feature private gardens and either plunge pools or infinity pools, can swim out directly in front of their villas into a lagoon filled with brilliantly colored parrot fish. Accommodations The resort’s nearly 100 villas are located over the water or on the beach. The beachfront Royal Estate features 13,000 square feet of living space and a private pool. Recreation Jet Skiing tours, kayaking, diving, snorkeling, feeding sharks and manta rays, and catch-and-release fishing in the resort’s Lagoonarium. Dining Sushi Take, the first sushi restaurant and sake bar in Bora-Bora, made its debut earlier this year. Worthy Diversion Enjoy a Tahitian Vanilla and Coconut Body Scrub or an Illuminating Pearl Facial at the resort’s Miri Miri Spa, a 13,000-square-foot facility located on its own island. Rates From $1,095 for a Beach Villa with pool to $5,040 for an Over Water Villa. The Royal Estate is $16,790 per night.