Architecturally significant Gulf-front penthouse at Tops'l Beach & Racquet Resort, completely rebuilt and reimagined by acclaimed architect Bobby McAlpine and curated by award-winning interior designer Ashley Gilbreath. Positioned on the 13th floor, this rare penthouse-level residence offers sweeping 180-degree panoramic views of the Gulf and the protected natural landscape of Tops'l Hill Preserve State Park, with unobstructed sunrise and sunset vistas.The interior reflects a refined coastal aesthetic with marble countertops, custom cabinetry throughout, a Sub-Zero refrigerator with ice maker, and two private balconies that create seamless indoor-outdoor living while capturing the expansive views. With only four residences on the penthouse level, the property provides exceptional privacy, quiet hallways, and an exclusive atmosphere. Each bedroom has been thoughtfully designed to deliver comfort, functionality, and a true "home at the beach" experience, suitable for full-time residence, a second home, or a luxury vacation retreat. Located within the gated, 52-acre Tops'l Beach & Racquet Resort, residents and guests enjoy direct beach access and a comprehensive suite of resort amenities, including multiple pools with heated indoor and outdoor options, a lagoon-style pool, and hot tubs. The award-winning Tops'l Tennis Center features twelve lighted clay courts, while the Club & Fitness Center offers racquetball and basketball courts, sauna and steam rooms, fitness classes, and massage services. On-site dining includes Blue Dunes Grille, Club Tiki, and the Ocean Club restaurant. Conveniently situated near shopping, dining, and entertainment along Scenic Highway 98. This distinguished penthouse offers a rare combination of architectural pedigree, unobstructed Gulf and preserve views, and access to one of Miramar Beach's most established luxury resort communities.