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I recreated the Earth in AutoCAD, and yes — the horizon drop values he provided are correct. However, when you’re looking across a lake or the ocean, your vantage point (your eye level) is usually well above the waterline. You might be standing on a beach, cliff, or shoreline, with your eyes 10–20 feet above sea level. That added height significantly extends how far you can see, meaning a boat can be much farther out than the simple “eye-at-water-level” AutoCAD values would suggest.
Atmospheric refraction also bends light slightly downward, further increasing the visible distance beyond the purely geometric horizon.
For example, here’s the
Burj Khalifa in Dubai, India, and photographed from about 100 km away — but note that the camera is positioned on elevated terrain (a mountain or hill), not at the Burj’s 0-meter ground level. That elevation difference is critical and is often overlooked in these comparisons.