Best is so subjective. I am a big fan of the Belair Beach Hotel. It is not Marriott nice, it is not plush, but every unit is ocean front. I have stayed in a 2 bed unit and the rooms were very nice but the resort is older. Lots of room, 2 baths, and a very large private balcony. The views from the private balconies (2nd floor and up) are fantastic and unobstructed. You are looking at the ocean from the den, kitchen, and dining room.
There are only 2 resorts on Little Bay ( Belair and Divi). It is a long sandy beach great for swimming and snorkelling. The beach in front of the Belair is never crowded. When you arrive go to the beach attendant and he assigns you free beach chairs and umbrella for the week. Sleep late and your chairs are waiting for you. No fighting for chairs and umbrellas on the beach with the 6am towel reservers like you have to do at many resorts. Sightsee all morning and your chairs will be waiting for you when you arrive after lunch. Great restaurant onsite built on the beach with great views and good food for reasonable prices. Happy hour drinks every day. Close to Phiilipsburg.
There are newer, nicer places in St Maarten, but when you exchange for many other resorts you rarelly get ocean front units. At the Belair you will be ocean front. That to me is more important than granite counters and crown moulding.
http://www.belairbeach.com/amenities.aspx