Bora Bora is like the Gwyneth Paltrow of beaches -- a little too perfect to be believable. But the spell that this small island in French Polynesia has cast on probably every traveler ever to dip a toe into its soft sands or calm waters has yet to be broken. No question, Bora Bora is a heavy tourist destination -- luxury resorts and budget bungalows dapple the white sand perimeter. But its best spot, Matira Beach, reminds you why places like this become popular in the first place.