When we go to Helen, we stay in a cabin. We find the cabins on VRBO (Vacation Rentals by Owner).
VRBO® is Vacation Rentals By Owner
The cabins we've stayed in are closer to Unicoi, and require a short drive to get to Helen. We're going up there next week. 2-3 bedroom cabins are running in the $100 per night range right now.
We stayed at the Best Western once and it was perfexctly fine. It's two blocks from Helen's Main strip and the backyard of the hotel has a large field that goes right up to the river.