Get a dose of vitamin D at Tip of Borneo. After you've worked on your tan, hang around and watch the sky change color as the sun begins to set.
You'll soon discover why this Kudat stretch of coastline is visited by many travelers. If you're searching for more to explore, Kelambu Beach, and Kalampunian Beach are in this area as well. They won't take very long to get to from Tip of Borneo.