"There are already too many bed and breakfasts. We purposely separated ourselves from the others. We're not competing for their customers," say the husband-and-wife owners, Ilan locals Huang Cheng-tung and Lin Shu-ching. They've got their own business philosophy.

Situated on Luotung Township farm property, Tranquil Garden doesn't have impressive mountain or ocean views, but it is peaceful and open in all directions and it's also close to Luotung Park. It's a good place for a relaxing vacation.

Tranquil Garden has five rooms--Matsushima Taikan, Provence, Iga Ueno, Roman Holiday, and Ubud Palace. Each has its own special style and design.

The Roman Holiday room is themed after the film of the same name and has a European style, with an eye-catching black, white, and red color scheme. A flower-patterned recliner and matching pillows add to the room's youthful, romantic atmosphere. In the Provence room, works by van Gogh hang on the walls and sunflowers are set in a vase. The sea of warm yellow gives the room a romantic, Southern European feel.

Matsushima Taikan and Iga Ueno are both Japanese-style rooms. Iga Ueno is named for the birthplace of Japanese haiku master Matsuo Basho, and calligraphy of his haiku decorates the walls--such cultural depth is a rarity in Taiwan's bed and breakfasts.

The Ubud Palace room, which has a Bali-inspired theme, is currently the most expensive room. In addition to an entryway, a sitting room, and a bedroom, it also has a stone and cypress bathtub with a view of outside, and a viewing deck. The furnishings in the room best any you'd find in a five-star hotel.

The stylish Tranquil Garden offers service better even than five-star hotels, and the clientele they attract is the cream of the crop.

Wedding hotspot

Hospitality--that's the reason the couple got into the guesthouse business, and it's also the reason for their success. During Ilan County's 1999 Children's Folklore and Folkgame Festival, the Huangs were host family to teachers from Brazil and Argentina. They enjoyed the experience so much that, within two years, they were open for business as Tranquil Garden.

Huang, who had always done well in life, took a bold strategy opening the guesthouse, deciding to go after an upscale market. The business ended up attracting even more customers than they'd expected. The Ubud Palace room, normally priced at NT$12,000 a night, and which even at a discounted weekday rate goes for NT$8,600, has received the most attention, and has even proven popular with younger, unmarried couples.

Lin says that one couple rented out the Ubud Palace room to celebrate knowing each other 100 days. Another couple, who were to finally marry after being together for 11 years, came to celebrate the end of single life. Huang and Lin were touched, and gave them the red carpet treatment. Huang says with a laugh that unmarried couples are willing to splurge for the romantic atmosphere, but he's never had a married couple in the Ubud Palace--it seems that after marriage, couples get more "practical."

An interesting recent trend is for couples in which one partner is a local and the other from a different area to hold their wedding banquets in small guesthouses rather than big hotels. Many couples find Tranquil Garden--with its beautiful scenery and tasteful decor--just right for the ceremony, and the owners help organize the event for them. There are so many weddings going on that some nosy neighbors have asked Huang, "Just how many daughters do you have?"

Priced at NT$12,000 a night, the Ubud Palace suite at Tranquil Garden is considered by many the top guesthouse experience in Taiwan.

The perfect job

"We used to pay off our mortgage to keep the house, but now the house is paying our way," says Huang. He says that running a guesthouse is an easy business that pays well and allows you to stay at home. You're your own boss, too--the perfect job. He's got freedom and a steady income, and since he approaches the business with the attitude that he's providing hospitality to friends, he doesn't feel pressure.

Lin adds that this is their home: "If you beautify your home, the one who gets to appreciate it the most is you." Most operators worry about the lack of business during the week, but Lin doesn't mind. Only being busy Friday through Sunday and having the rest of the week off is fine with her. It gives her freedom and a varied pace of life.

The guesthouse is a good earner, but that doesn't come without effort. Business-minded Huang is working on several plans to attract more customers. One such plan is to partner with a nearby restaurant called Hsiangyan. The idea is, "Stay at Tranquil Garden, eat at Hsiangyan." People staying at the romantic guesthouse could enjoy a candlelight dinner there, and both establishments would benefit from the relationship.

With Huang and Lin, the idea of the guesthouse is seeing a new incarnation.

Address: 300 Hopin Road, Luotung Township, Ilan County
Tel.: (03) 965-4477
Website: www.yslrt.com.tw/p1.htm

Priced at NT$12,000 a night, the Ubud Palace suite at Tranquil Garden is considered by many the top guesthouse experience in Taiwan.