Housing

Tried and proven places that I can recommend without hesitation. There will be many others as good. Please forgive me, these recommendations are limited to my own personal experience and that of close friends.

Furnished Flats

Within walking distance from the airport. YESSS! Where else do you get that? 17 minutes at a leisurly pace with luggage to the terminal!
The flats generelly have one bedroom, a living room, shower incl western style toilet and a decent sized kitchen.
Glass-fiber internet everywhere.
Visit here for more pictures or a videoclip.

In most cases a furnished flat give you better value for money than a hotel. Generally a one-bedroom-flat plus living room and kitchen goes for 250-350 Dh/night. Fix your own breakfast or go to one of the many cafés or "Mahlaba"s.

Hotels

There is no lack of hotels in Laâyoune. The ones listed here are only those I have personal experience with. If a hotel is not listed, that does not mean it is not good. It only means that I personally haven't checked it.

The nicest one is probably the Parador.

A bit cheaper and reasonable value for money are Sahara Line , e.g. double room with breakfast 640 Dh, Emilio Moretti 818 Dh.

Or, a bit more basic the Jodessa, e.g. double room with breakfast 220 Dh.