Supplements: Enjoy an extensive 344 sq ft balcony where you can relax to the tranquil sound of the waves. The chef's kitchen is a culinary masterpiece featuring upscale Thermador appliances, stunning white quartz countertops & backsplash, and custom cabinetry with natural wood interiors & Blum Movento push-to-open hardware. An enhanced butler's pantry provides additional prep space equipped with a wine & beverage fridge, perfect for entertaining. The sleek, modern aesthetic is further enhanced by custom sliding pocket doors with glass panels & Emtek hardware featured in the primary bath, laundry room, and pantry. Thoughtfully designed for both comfort and maximal Gulf views, this home offers a spacious first-floor bedroom, while the second level--also accessible via a private in-home elevator--is dedicated to luxury living and encompasses the primary suite, an additional bedroom with en suite bath, media room, and versatile loft space with a full bathroom and closet--ideal for a home office or bedroom. The open den with glass surround currently encompasses breathtaking, panoramic views of the Gulf but could also easily be enclosed and converted back into a true fifth bedroom like the original plan, if desired. Retreat to the primary suite, a private sanctuary to unwind, offering panoramic coastline views from the private balcony, a spa-inspired bathroom with garden tub which also enjoys Gulf views thanks to the wall cutout, and a sizeable custom walk-in closet. Every aspect of this penthouse has been curated for convenience, comfort, and control. State-of-the-art Lutron Homeworks system makes controlling the lights, shades, and fans throughout the home effortless. The home is equipped with 149 state of the art lights made by Porsche that mimics natural light, 28 high-end Paladiom Lutron automated shades, with Lutron QED motors installed in the living room for the impressive 18 ft drop. Entertainment is next-level with an all-house Russound audio system spanning 12 zones, including the balcony, with premium in-wall speakers in every room and custom-mounted iPads for control. A 98" QLED TV with a Yamaha surround sound system adorns the media room, while 6 custom-installed framed TVs provide an elevated entertainment experience throughout the home. Designed with security and efficiency top of mind, the penthouse features a Leviton security system with automated video at both entrances, motion-activated lighting in select areas, and an HOA-approved balcony camera with 25x optical zoom, night vision, and remote access. The home is outfitted with a high-performance Unifi internet system with 8 custom-installed access points, 72 ports, and 650W POE capacity fully integrated with the building's internet service at no additional monthly cost. A dedicated lockable communications room neatly houses all electronic components for efficient connectivity and troubleshooting. Additional smart-home features include pre-installed water leak sensors with an automated main water shut-off system and remote-controlled water heater functionality for energy savings when you're away. Beyond the residence, resort-style amenities elevate the luxurious lifestyle, including a rooftop oasis complete with a pool, hot tub, and fitness center. A gated parking garage provides 2 dedicated parking spaces ensuring convenience and security. This exceptional penthouse is more than just a home--it's an immersive living experience where coastal luxury, innovation, and ultramodern design converge in perfect harmony. Not only do you have panoramic views of the Gulf, you have incredible views of Henderson Beach State Park to the east from this exceptional, 2-story corner unit. This is a rare opportunity to own a true masterpiece in one of the most coveted locations.