Yeah, that's right- whe you get this book you are buying a mental ticket to Polynesia!
Heroes of the Waves a source book for Polynesian Pathfinder. It is in line with our Heroes of the East (Asian source book), Dragon Tiger Ox, [Heroes of the West] (ancient Americans source book), and Odyssey (a Greek source book).
Setting and cultural notes. This section covers all you need to know, in the broad strokes, about how pre-western contact life in Polynesia functioned. It covers a lot of things (and took many hours of research). This book is very close to my heart as my wife is from New Zealand and contributed many hours of help to this book's creation. While it covers Polynesia in general (a tall order by any stretch of the imagination) it focused on Maori and Hawaiian cultures to lend context so certain areas.
Rule changes for a Polynesian game including a balance AC (sans armor) by level chart and the seafaring skill.
We also have a section dedicated to describing how to use existing material (races and classes) in a Polynesian context. This covers both Paizo and Little Red material.
The Samebito player race. I mean, who doesn't want o play a feral shark person? (This is a reprint from DTO).
The Menehune player race. This is a Polynesian specific subrace for gnomes.
The mysterious Nawao player race ("wild men"). This includes full racial write up for the Nawao wild men who are a race of semi-savage monstrous humanoids with a fear of water.
The mystic, blue-skinned, Turehu player race. They dwell in tees, fear fire, and know great secrets that no other known.
The Kahuna base class. A simple, skill-rich, divine, full caster class who can invoke tapu to restrict enemy actions. Enemies can ignore this... for a price. They are a great support caster, a decent healer, and offer a lot of options to a group though their spell list. They do not outright lack offensive spells but are not blasters by any means.