Positioned on the 18th floor, this one-of-a-kind, double penthouse features exceptional floor-to-ceiling windows throughout with panoramic Gulf views. This spacious, rarely available residence offers two generous living areas, that flow into the light-filled outdoor living space, creating the ambiance of a private single-family home. A thoughtfully designed floor plan, enhanced by refined upgrades throughout, includes a walk-in pantry, travertine flooring, custom finishes, intricate crown molding, striking millwork, double ovens, and a beautifully appointed lanai bar complete with built-in barbecue and wine refrigerator, ideal for entertaining against a backdrop of sunset skies. The primary suite offers stunning views, a dedicated exercise room and a spa-inspired bath. Three guest suites each include private terraces and en-suite baths. In addition, the residence offers an oversized two-car climate-controlled garage with EV chargers, two additional underground parking spaces and a newly renovated poolside cabana. The Dunes is a resort-style community offering professionally staffed tennis courts, a full-service restaurant and bar, a state-of-the-art fitness center, and a spectacular zero-entry resort pool with spa. Concierge services are available six days a week, complemented by an on-site property manager residing on the premises. This residence also includes a transferable membership to the exclusive Floridian Beach Club, a luxurious beachfront escape.