Estée Lauder Co.'s Aveda Corp. is building a $500 million oceanfront community on Singer Island in Florida called the Amrit Resort and Residences with Aveda Lifestyle. The resort, where villas and apartment residences are priced from $1.1 million to $5 million, is scheduled to open in 2008. The Himalayan International Institute of Yoga Science and Philosophy of the USA, based in Honesdale, Pa., will offer wellness programs like yoga therapy, homeopathic consultation and therapeutic massage.Spa Finder Inc., which runs the Web site SpaFinder.com, currently has about 100 residential spa properties in its database, compared with about 25 in 2004, says President Susie Ellis.