The Daluyon Beach and Mountain Resort isn't just a beautiful resort on a not yet crowded beach. The owner is an environmentalist and he's applied many sustainable measures, such as energy saving LED lamps throughout the resort, along with its use of renewable resources, solar panels in the bungalows. These and other changes have earned him awards like the CarbonZero group membership, which is for hotels that offset their own CO2 emissions. The bungalows are beachfront, with two floors, and there's also a pool with mountain views. The restaurant is beautiful, decorated with traditional Philippine and Palawan masks that resemble something African. When it rains, sometimes the hotel puts together a covered buffet or a barbeque. Sabangs is growing rapidly in popularity because it now takes less than two hours to get there from Puerto Princesa. Sabang is part of the National Underground River Puerto Princesa, which is a UNESCO World Heritage Site and one of the natural wonders of humanity.
The Taraw Beach Cottages is one of the best and affordable options in Sabang, which only has a few accommodations. Yes, it is a very popular resort for Filipinos, which means there are entire families with several children stuck in a room and it can generally be quite noisy. You can order off the a la carte menu, or from a very nice full buffet. The electricity is not very reliable in Sabang, so sometimes at night the fan stops working and the heat can be stifling. The best part though is that you're 2 meters from the beautiful beach of Sabang.
I didn't stay at the Sheridan, but I ate there with some friends I met on tour to the underground river. The Sheridan is a luxury resort with a spectacular view of its huge pool, but I found it a little like something you would find in Las Vegas. It's quite expensive, over $100/night and my friends told me it was very expensive unless you were on a package tour like them. Apparently it's not worth it to pay full price, because the service wasn't great even though the rooms and the resort was very good.
Roberts Resort has several bungalows on the beach for 10€/night, with even better deals if you spend several nights there. The restaurant is the most popular in Sabang, and it's always full of Filipinos. The electricity is turned on from 6pm to 11pm, and there are bed screens because of the mosquitoes. The beach is literally on your doorstep.
Sabang is a very compact place with a mixed atmosphere. There's everything from western influences such as Filipino dolls, to several good quality diving centers. Accommodation is expensive, especially on weekends. I got there on a Saturday and I decided to go to a theoretically quiet place called the Tuna Joe, a backpacker hostel about 15 minutes walk from Sabang. It's next to a small beach that's full of trash, and the village is tiny, but that doesn't stop people from singing karaoke every night until the wee morning hours, which interrupted the peace I was seeking. The hostel itself is nice, with a pool, single rooms for 8 €.