While Bhutanese villages are extremeley picturesque, the towns are generally characterized by their harsh concrete structures and lack of green public spaces. Notable exceptions to this generaliztion are Trashigang and Trashiyangtse, where the buildings are constructed of traditional material.
-Scenery. As most of Bhutan is in the Himalayas and foothills, scenery is mostly characterized by high mountains and towns precariously perched on ridges. The Paro and Bumthang valleys are especially impressive.
-The dzongs are ancient fortresses that now serve as the civil and monastic administration headquarters of each district. Apart from the architecture, which in itself makes a dzong worth visiting, they also hold many art treasures.
Sacred sites
-Kurje Lhakhang, Jakar. A temple built around a cave with a body print of Guru Rinpoche embedded in the wall. Guru Rinpoche practiced meditation here on his first visit to Bhutan and as such it is the earliest Buddhist relic in the country.
-Taktsang Monastery (Tiger's Nest), Paro. This is one of the most important Buddhist sites in the world, and Guru Rinpoche visited here on his second visit to Bhutan. The temple is built on a 1,200 meter cliff and is Bhutan's most well known sacred site.
-Singye Dzong , Lhuentse. This is is a sacred valley located near the Tibetan border. The main temple in the valley was founded by Yeshi Tsogyal, and Guru Rinpoche visited the region on his second visit to Bhutan. However, partly due to the fact that the valley is in a sensitive area near the border and also partly due to Bhutan wishing to preserve the sanctity of its sacred sites, the valley is not open for tourists.
See also: Sacred sites of the Indian sub-continent