Welcome to 123 McCosh Mill Road, an exquisite new construction coastal retreat located in the Piney Woods community on Cape San Blas. This beautifully designed 3 bedroom, 2.5 bath home offers 1,946 sq ft of immaculate living space with a clean, modern coastal style and exceptional high-end finishes throughout. Interior highlights include white oak engineered wood floors and trim, custom white oak cabinetry and built-in shelving, leather-finished quartzite countertops and backsplash imported from Brazil, high-end appliances, and beautiful custom tile work in the bathrooms. A full-service residential elevator provides convenient access to all levels, and double-hung windows and premium custom doors, including a stunning glass entry door, add to the home's quality craftsmanship. Spacious decks feature composite decking and sleek cable railings, offering nice Gulf views and the perfect setting for relaxing or entertaining. The home is ideally located directly across from the community pool and just a short walk to the neighborhood's deeded beach access boardwalk. The ground level is thoughtfully designed with 14' clearance for easy parking, secure storage areas, an enclosed outdoor shower, in-ground charcoal grill, fenced turf dog run and attractive landscaping. An outstanding bonus is the property's X flood zone designation due to a recent LOMA, meaning no flood insurance requirement due to higher elevation. Located on the quiet south end of Cape San Blas near the bike path, Salinas Park (bay access, pickleball courts, playground), and the popular Scallop Republic for live music and drinks. This custom, new construction Gulf-view home in the X flood zone presents exceptional value in one of the Gulf Coast's most sought-after beach destinations. Sellers also own the oversize, mostly X zone vacant lot on the south side of this home, and it could be included in a sale.