The Boracay resort is more of a tropical island getaway in a almost-boutique resort - I would think it would be double the price of Cebu. The Cebu resort is two large apartment blocks, large gardens and pool and nice private beach. Cebu is ok if it is only for two night and you are wanting just a quick and simple getaway. If you wanted to go to Boracay, you could get some pretty decent accommodation for half the price of Shangri-la Boracay.