On our visits in the past there have aways been fair number of ladies walking Orient Beach topless from one end to the other (a long, healthy hike). This is a full blown french beach and it is totally acceptable to do this any time of the day. Now, walking the beach in the 'buff' is a different story. I think you can still do this in the early morning hours before the bulk of the tourists arrive (say before 8:00 a.m.), but during the main day time hours this will be restricted to the Club Orient section of the beach (which is the bottom one-third of Orient below the rocks). With that said, it's not as common as say Ibiza for example but IMO topless is still quite common on Orient Beach. As for topless beach bars, The Perch Bar & Grille allows any state of dress and about half the people who visit and eat there are without apparel. It's a great place to get out of the midday sun and grab lunch. Another bar on the Dutch side where topless is/was permitted is the Sunset Beach Bar on Maho Beach. The story there is women who remove their top drink for free at the bar, but this is becoming less common from what I've observed. All I know is that I still pay for my wife when we have a drink there despite trying to explain to her the money we could save!