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The Nilkko (Royal) is probably the nicest hotel and newest in Palau and very close to Sams, the place I stay WP Malakal is almost next to the Nikko (separated by the Oil storage for Palau).....but it is in a marina area no beach and close to Kramers, Carp and a couple of other good restaurants.
But I think the PPR has the nicest setting in Palau.
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I Endeavor to Pursue...2009...November-Lembeh-Bangka-Raja Ampat...2010...March-Palau...April-Fiji...July-Cozumel/Holbox...Nov-Bali-Lembeh-Raja on a LOB 
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