"Take care of the luxuries, and the necessities will take care of themselves." -- Dorothy Parker

With Ms. Parker's wise words in mind, we ask ourselves, why settle for run-of-the mill when there's an opportunity to be fabulous? That adage about the best things in life being free never took into account the opulent offerings that we've turned up for our Guide to Luxury Travel.

To whet the appetites of hedonistic gay and lesbian pleasure seekers (you know who you are; time to come out of your mink-lined closets!), we present some of our favorite high-end hotels, restaurants and spas in top gay-friendly destinations the world over, plus some jaw-dropping "accessories" that will ensure your ability to arrive in style.

Don't despair if you think that luxury means it's out of your price range. Although quality comes with a price, we've provided a wide range of choices. Take a lover to one of these destinations, and it's bound to be the gift that keeps on giving!

LUXURIOUS GAY GUESTHOUSES
1. Palm Springs, California
With a staff/guest ratio of 1 to 1, guests will feel completely pampered at The Hacienda at Warm Sands (586 Warm Sands Dr; Palm Spring, California; 760/327-8111 or 800/359-2007, fax 760/778-7890; www.thehacienda.com; $149-359). Its spacious grounds include two pools and a Jacuzzi, and a welcoming country-house atmosphere.
2. Ft. Lauderdale, Florida
The Royal Palms (2901 Terramar St, Ft. Lauderdale Beach; 954/564-6444 or 800/237-PALM, fax 954/654-6443; www.royalpalms.com; $189-349; clientele: men/women) sets the standards for what a gay resort should be, from the Bose CD-radios and 320-threadcount Egyptian cotton sheets, to the lavender, chamomile and juniper-scented towels by the pool.

3. Toronto, Ontario
Escape the downtown bustle at Cawthra Square Inn and Spa (rooms C$119-299, suites C$279-549), a stately Edwardian "gentleman's home" in the gay village. The spa is a few doors away in the Jarvis Mansion, and offers massages, aromatherapy baths and a Dead Sea salt body exfoliation. Some services may also be performed in your room.

For more luxurious hotels in the U.S. and Canada, click here.

4. Puerto Vallarta, Mexico
Selected by the editors of Gay.com as one of the top 10 North American gay and lesbian guesthouses in 2004, Casa Cupula ($145-395) fuses modern design with the style of a traditional Mexican villa. It's conveniently located within walking distance of the Blue Chairs gay beach -- but gourmet breakfasts, in-room massages and cocktails on the poolside terrace make this casa hard to leave.

5. Tropical North Queensland, Australia
Thirty minutes north of Cairns is the Turtle Cove Resort (A$185-325), a self-contained gay and lesbian resort, with its own private beach surrounded by rainforest. It's a special place, with 27 beachfront and garden units, and perfect for those who want to be in an all-gay, tropical environment. The staff is friendly and the visitors a good mix of Aussies and foreigners.

For more luxurious hotels in international hotspots, click here.

DECADENT DINING
For the best combination of seafood and views, dive into the thrilling seven-course menu at sumptuous seafood destination C Restaurant (2-1600 Howe St., Vancouver, B.C.; 604/681-1164; www.crestaurant.com; C$31-50).

The famous restaurant at the Inn at Little Washington (Middle and Main Streets, Washington, Virginia; 540/675-3800; $108-148) is a top-notch culinary experience with an incredible 14,000-bottle wine cellar that should not be missed.

The elegant Century Room (330 E. Main St., Aspen, Colorado; 970/920-1000; www.hoteljerome.com; $28-42) specializes in local produce. Built to rival the Ritz in Paris, the Jerome is a romantic and sumptuous spot to spoil yourself and your loved one.

Did that whet your appetite? For more top-notch dining options, click here.

SUMPTUOUS SPAS
Arriving at Spa Avania, Scottsdale, Arizona (Hyatt Regency Scottsdale; 7500 E. Doubletree Ranch Rd; 480/483-5558; www.spaavania.com) is a stress-decompression experience. Massages are synchronized to the energy of the time of day, with music to match. Visitors can spend the entire day taking restorative dips in the French mineral pool or enjoying the eucalyptus rooms, rain showers and relaxation lounges.

Way, way, way over-the-top Spa Mandalay, Las Vegas (Mandalay Bay; 3950 S. Las Vegas Blvd; 877/637-7800; www.mandalaybay.com) delivers 30,000 square-feet of dazzling design, 21 treatment rooms and a 3,000-square-foot fitness area. Treatments include a volcanic dust mask and herbal wrap with peppermint, and exfoliating body treatments which scrub lucky loungers to a mango-papaya-sugar glow.

East meets West at the Taman Sari Royal Heritage Spa, Whistler, B.C. (Summit Lodge & Spa, 4359 Main St; 888/913-8811 or 604/932-2778; www.summitlodge.com) and it's a most fortuitous get-together. Nearly 3,000 square feet of divinely decorated spa real estate are devoted to indulging and invigorating guests with treatments previously reserved only for Javanese royalty.

For more extravagant spa samplings, click here.

THE ULTIMATE TRAVEL ACCESSORIES
Avoid the masses sweating it out in the security lines and take a private plane instead. Ask your travel agent about Business Jet Class (800/397-8564; www.businessjetclass.com), which created a booking system that taps directly into the charter industry.

Find a European home away from home with Rentvillas (800/920-3136; www.rentvillas.com), a California-based company with a wide selection of beautiful private rental properties. They have a terrific Web site and helpful, gay-friendly representatives.

In the island-rich Caribbean, hopping between the sandy shores and secluded bays is much easier when you charter a yacht. Journeys By Sea (800/825-3632 or 713/978-5011, fax 800/825-5956; www.journeysbysea.com; info@journeysbysea.com), based in Ft. Lauderdale, offers gay-owned, gay-operated and gay-friendly yacht charters worldwide.

For more luxurious trip-planning resources and ways to "arrive in style," click here.