Destination Kohler, Wis.

Despite its ponderous name (better known as The American Club or simply Kohler), this Midwestern gem wins on its balance, coupling nearly the nation's best assortment of golf courses with true five-star lodging, dining and a huge assortment of amenities, including a state-of-the-art spa from the nation's leading manufacturer of luxury bathroom fixtures. The highlight is the Straits course (better known as Whistling Straits), site of the 2004 PGA Championship, built in massive sand dunes along the shore of Lake Michigan, evoking Ireland and as good an "inland links" course as exists anywhere on earth. Kohler's top lodging tier, The American Club, is excellent, as is its Immigrant Room eatery and Kohler Waters spa, resulting in a resort where you would love to vacation even if you did not play golf.

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