Most visitors to New Mexico are usually interested in Native American and Mexican culture, the arts or the great outdoors. Some visit for the downright marvelous southwestern cooking. Others come to Roswell for a taste of the downright weird, such as the annual Roswell UFO festival, or the International UFO Museum. Those who seek a budget vacation will be pleased to discover that in 2008, AAA voted Albuquerque as America's least expensive vacation spot. Since it's so affordable, you can afford to splurge, so why not stay at an elegant mansion or country inn? The city boasts a variety of Native American, Art and Mexican cultural museums, as well as an annual dance festival. If you have a flair for adventure, you can go up and away on a beautiful balloon, and get a bird's eye view of the city. For skiers, Taos is the Southwestern resort of choice. Although it is deemed an expert resort, if your skills don't match that description, enroll in one of their famous Ernie Blake ski weeks, which will surpass your expectations. There's also good news for snowboarders. Taos, which was one of the last skiers only holdouts, has recently been liberated. Taos now allows riders. That said, be aware that the slopes of Taos will kick your butt, and at the end of the day, you will probably need a bit of TLC. Choose a B&B with a hot tub and a warm breakfast. It will make you feel better. If you want to ski in New Mexico, but you have a non-skiing spouse, friend or significant other, consider a trip to Santa Fe. The ski area is awesome, and there are enough off-slope activities to keep you busy for a year. Spa lovers adore the Absolute Nirvana Spa Tea Room and Garden. Art lovers enjoy the Georgia O'Keeffe Museum. The renowned Santa Fe Opera House is housed on a former, 1999 acre guest ranch. It's worth seeing even if you're not an opera fan. If you fall in love with Southwestern cuisine, consider taking a class at the Santa Fe Cooking School. Those who are interested in Christian miracles should visit the Loretto Chapel, which boasts a long spiral staircase that has no visible means of support.