Accommodations in Bhutan
Bhutan's system for tourism is based on a fixed tariff and all-included arrangements, including accommodations. While there are some upgrade options (see below), hotels are not normally an a-la-carte option for visitors, unlike almost every other country.
In Thimphu and Paro hotel standards are pretty good, though rarely international-caliber. Bhutan is a very laid back place, so service, while very friendly, isn't always prompt. Rooms are often very large and are nicely decorated in local style. But bathrooms in most Bhutanese hotels are pretty basic - western style with hot water, but simple.
Farther west - Punakha, Trongsa and the Bumthang region - the hotels are more traditional and more basic. Heavier blankets and a wood stove may replace the electric space heaters that are normal in the east. Wood-panelled walls and ceilings in rooms are common in many hotels.
Hotel standards in Bhutan improve every year, so your experience may be better than this description. But expect basic accommodations, not luxurious ones.
The Aman Resorts chain has five properties in Bhutan that are spectacular, ane spectacularly expensive too: US$ 300-plus per person per night in addition to the base tariff.
In Thimphu the Taj Tashi hotel is spectacular in every way. US$ 200 and up per person per night in addition to the base tariff. The Druk Hotel in the center of Thimphu isn't five-star, but it's a very nice place and a distinct step up from the standard accommodations. US$ 60-75 per person per night in addition to the base tariff.