As Onemorethai mentioned, my friend and I took the first two rooms at Beautiful Sand Resort when it opened in November 2006. We'd planned to stay 3 or 4 days but ended up cancelling the rest of our travel plans and stayed there for 12 nights! Simon and his staff are wonderful people who went out of their way to treat us well, and I'm glad to read that that tradition has continued.
The rooms are comfortable and the facilities are great (yes, the beds are firm). The beach is a 15 minute walk, but the only time I ever walked there was when I insisted. Any time I started out on my own, Simon or one of his staff would drive up and offer me a ride. A return trip from the beach or anywhere in Nai Yang was just a phone call away!
We had the beach to ourselves. To me that's worth a lot extra. There are many small food outlets on the beach and everything we tried was excellent. The town is small and quiet, but I find that a relief from the noise of places like Patong (Bangkok in miniature). There are many, many day excursions that can be arranged through small travel agents at the beach, so no one need run out of interesting places to visit.
Beautiful Sand Resort is a lovely, well run establishment and I wish them every success.
This review is the subjective opinion of a TripAdvisor member and not of TripAdvisor LLC.