This is actually a dawn shot but I’ve flipped it horizontally. (Ask and I’ll tell you :))
Winter dawn from the East Beach in Lossiemouth, Moray Scotland.
2 secs. at f22
Nikon 18.0-70.0mm f/3.5-4.5 at 18mm
Probably Hitech 0.6 ND soft Grad.
Manfrotto 190XPROB / 804RC2 head
Processing: RAW via NX2. Tiff via CS3.