Here is my review (from my report in the Trip Report forum)
We stayed at Hotel Las Ballenas Escondidas between Saman? and Las Galeras - overall an exceptionally lovely place and highly recommended on many counts. Idyllic setting on a steep slope that descends to a small private beach, well maintained, spotless and nicely decorated rooms and cabins, gorgeous gardens (lots of steep steps so not entirely suitable for people with mobility problems), fantastic views, smallish infinity pool fed by cool spring water, free wi-fi, pleasant staff, delectable French cuisine: as in many establishments in Saman? the owners are French but the lady speaks excellent English.
On the downside - no credit cards accepted which is a problem especially if you are in a large party staying for several days - one is hardly going to be travelling around with such large sums in cash. IMO the prices were just a little too high for what you get - usually one expects a little more than just soap and cheap toilet paper in the bathrooms (no shampoo, shower gel) and not very nice sliced bread for breakfast. Maybe they thought that as Brits we would be happy with white sliced and save the good stuff for the continentals?