Budget
Shin Sane Guesthouse
The name means Number 1 in Yunnanese, and it's no idle boast, as this place was the first guesthouse in Mae Salong when it opened back in the 1970s. It's still a pretty good budget option. Rooms with shared bathroom from 50 baht, private bath from 200 baht. The bungalows in the back are quieter.
Midrange
Mae Salong Resort
Easily the most historical of Mae Salong's hotels, this place used to be a KMT military training camp and some of the army green and brown bungalows look the part. However, these days it's a little underused and the older buildings are pretty grotty; check if they can give you a deal on the newer, nicer ones. There's a small but mildly interesting photo exhibit on the KMT, a good restaurant see Eat and nice views down towards town.
Mae Salong Flower Hills
The newest and nicest of Mae Salong's midrange places, you'll see the breathtaking sloped flower gardens if coming in from the east. The 1,500 baht rooms are overpriced as each bungalow parly obscures the view of its neighbour and there is a long walk up 2 flights of steps to get there. Another downside is the location, a fair hike away from town.