A four exposure Panorama assembled in PhotoShop Elements 9, taken from above the tide pools at Cabrillo National Monument in San Diego CA. For the full effect, click the image and view at as large a size as your monitor will allow. As with any pano of the sea, the horizon is correct, but you will notice some breaks in the sea itself. Moving waves do not line up shot to shot. I have never figured out a way to avoid that.

Canon SX20IS at 40mm equivalent field of view, 4 exposures, f4.0 @ 1/1000th @ ISO 80. Hand held.

Processed in Lightroom for intensity and clarity.

[Edit: following an excellent suggestion from a commenter, I went back and used the clone tool in PhotoShop Elements to eliminate the discontinuity in the ocean. This is the edited image: not perfect, but much better (imho).