A couple of factors motivate our decision to award a B&B nearer the metro than, say, the quaint-inn capital of Lanesboro. For starters, this is the "Best of the Twin Cities" issue, yes? And while the intimate delights of most any comfy B&B are abundantly clear (a friend jokes that they're the middle-class rendition of hourly motels), they needn't be reserved for one's self and one's sweetie alone. The Covington Inn is a converted Forties-era tugboat tied to the Harriet Island pier on the ol' Miss, so close to downtown St. Paul that it invites convenient use as a spare bedroom for visiting relatives--and one of a uniquely utilitarian sort. Put it this way: Haven't you ever dreamed of sending your in-laws down the river? Surely we jest (sort of). But whatever your pleasure, the three-story, four-room Covington is simply the most distinctive B&B in the state, its exceedingly clever redesign maintaining all manner of nautical iconography alongside modern amenities such as gas fireplaces, fridges, private baths, air conditioning, phone jacks, and electrical outlets. (Nightly rates for staterooms range from $150 to $235, breakfast included.) Best of all, because of the 300-ton tugboat's thick steel walls, no one is apt to hear you--or your in-laws(!)--scream.