Vista Verde Ranch, a luxury winter resort in Steamboat Springs, Colo., has introduced a new "B&B rate" of $195 per night per person from Dec. 15 through March 12, at a savings of $100 per person off the usual rates. It includes lodging in a cabin with an outdoor hot tub, three meals a day, use of ski and snowshoe equipment, a one-hour lesson, evening programs, transfers to and from the Steamboat airport and staff gratuities.