Here's our list from the Marrakech to Dakhla via the berm tour.

Ryad Mogador Kasbah, Marrakech
40 euro dinner, B&B (booked online from the UK before departure using www.booking.com )
Handy for the airport (5 mins) was the only reason we picked this place. Big, modern hotel, free internet in the lobby/lounge. No alcohol. Food bog standard buffet style. Did the job.

Hotel Sahara Regency, Dakhla
600Dh dinner, B&B
Needed a nice place after a week in the desert (and a night with the Army). This place fitted the bill. Secure (Guardian) parking out front. Free internet in lobby/lounge. Laundry service. Food slightly above average. Handy town centre location for a wander around the souk.

Camping Le Roi Bedouin
30dh
Already credited elsewhere. Great place, great food. Cold Beer "sous la table"
Sign-posted off the Atlantic Route north of Laayoune. Can stay in huts or camp in your own tent.

Why not take the coast road to N27.49362 W13.22581. Turn off east and follow your nose through some nice small dunes for 15km to the campsite at N27.46170 W13.05190

Camping Aglou Plage, 15km west of Tiznit
70Dh
A "European" style campsite. Excellent showers, dishwashing, washing machine, toilets, car washing area. Full of camper vans, but we found plenty of room at the opposite end. A great site for catching up with domestics. Shop next door sells tinned stuff and fresh bread. Camping Aglou

Ombriga Military base
FREE
Personal cook, comfortable room. Free one way guided tour of Western Sahara avoiding all minefields. Downside was the three hour check-in procedure, so probably best avoided! N24.11 W13.27

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Fraser