This luxury resort features the largest overwater and beach bungalow villas in the South Pacific, each with a terrace and gazebo and some featuring Jacuzzis and/or private pools. The 44-acre, private-island St. Regis Bora Bora offers the Miri Miri Spa by Clarins on a private island, a signature restaurant by Jean-Georges Vongerichten and the Italian-influenced Far Niente.