Best views, generally, but not necessarily from a B&B? San Juan Island, with the most water access. Best overall view, Mt. Constitution on a clear day, on Orcas Island.
Most restaurants? SJI
Nice place? Our favorite, the cabins at Lonesome Cove, SJI. It is not a B&B, but what a location/view!
Olympic Heights B&B on SJI seems to have great views.
You could Google Orcas (or San Juan Island) lodging; here is one website and from here you can view images and descriptions of the different B&Bs.
http://www.orcas-lodging.com/ There are other websites listing other lodges.
San Juan Islands (Information on the several major islands, with key websites.)
An official and very helpful guide to the islands.