VIEWS! Lives like a single level! ADU! 2 parcels of land on almost 2.71 acres! Discover an unparalleled retreat at this extraordinary estate nestled on two parcels of buildable, beautiful land which are fully fenced and gated. The adjacent parcel has beautiful views of the ocean! Located in the foothills of Southwest San Marcos, this home is perched at the end of the street offering panoramic views and ultimate privacy. From the moment you enter through custom artistic glass French doors and step onto wood grain tile flooring, the home impresses with its attention to detail and luxury finishes. The kitchen is a culinary masterpiece with two islands, custom cabinetry, and high-end appliances including a KitchenAid built-in fridge, Wolf cooktop, dual wall oven, warming drawer, beverage fridge, leather-finished stone countertops, and a hardwood butcher block. Entertain effortlessly in the game room, complete with a built-in bar featuring a sink, fridge, and blender station, as well as a cozy fireplace and access to a deck overlooking the serene landscape. Retreat to the primary suite boasting vaulted ceilings, a private balcony, a whirlpool soaking tub, walk-in shower, dual vanities, and a spacious walk-in closet with built-in storage and a folding table. The upstairs office offers a productive space with custom built-in desks, vaulted ceilings, and its own private deck. Outside, enjoy resort-style living with a pool and spa featuring a spillover waterfall, surrounded by a paver patio and complemented by a built-in BBQ, sink, fridge, and an aluminum wood patio cover. The pool