The main reason that most people come to Niu Blau is to go to one of the excellent restaurants. This being said, the beach is picturesque surrounded by pines. It doesn't get too overcrowded but the water quality can get quite bad near to the shore. There is excellent snorkelling though.
There are two turnoffs to Niu Blau. The first goes to Bora Bora where you can drive straight up to the beach. The other has a ramp to access the beach. To get there, you drive on the Sta Eulalia Es Canar road for about 1.5Km and take the right that is signed Bora Bora or the next right.
The beach has pedaloes to hire as well as kayaks. The snorkelling on either side of the bay is excellent. Bring your own goggles and snorkle though.
There is very little to choose between these two excellent restaurants. One is quite modern whereas the other is a little more rustic. The paella and sangria are superb at both and the fresh fish aren't bad either.