The guest rooms are spacious, but it's the detail that counts, from the sunken tubs in the marble bathrooms to the world's most comfortable beds, layered with pillowtop mattresses, quality linens, and plump duvets. Museum-quality artwork complements the contemporary decor. Plantation shutters evoke a tropical mystique. Throw them open, step onto the balcony, and watch the sailboats glide across the water. At Balboa Bay Club, true luxury is not a commodity, but an experience.