El Nido Resorts operates properties on four islands. At Lagen Island, a forest room is about $640 a night. At its most upscale resort on Pangulasian, a canopy villa starts at about $870. Packages are also available. More: elnidoresorts.com. At Sabang, Palawan, the jumping-off point for the underground river, Daluyon Beach and Mountain Resort has rooms for about $173 a night. More: daluyonbeachand mountainresort.com.