Welcome to Bay Breeze Condominium, an exclusive waterfront address in the heart of Sheepshead Bay where elegance meets effortless coastal living. This rare 1,519-square-foot duplex penthouse is a masterclass in modern refinement, offering three bedrooms, three bathrooms, and impeccable craftsmanship--including brand-new, German-engineered Winkhaus two-mode soundproof windows that merge tranquility with striking design. A gracious entry foyer with custom-built closets and bespoke cabinetry sets the tone for understated sophistication. The designer kitchen features rich dark zebrawood cabinetry, Caesarstone quartz countertops, Bosch appliances, and a fully integrated Sub-Zero refrigerator, opening to an expansive living room and private rear balcony--perfect for morning espresso or twilight gatherings. A spa-inspired bathroom with a Jacuzzi tub and concealed wall pantry housing the home's smart systems maintains a minimalist aesthetic. Upper level, a thoughtful split-bedroom layout ensures privacy. Two secondary bedrooms feature designer stretch ceilings, custom lighting, and a sleek full bath. The east-facing primary suite, bathed in light, offers wall-to-wall custom closets and an elegant ensuite bath. A sprawling terrace--large enough for a twelve-person dining table--crowns the residence, ideal for alfresco entertaining. Enhanced by Canadian cherrywood floors, high ceilings, and a full smart-home system with cameras and alarms, this home includes central air, a new Navien tankless water heater, and an in-unit washer/dryer. This exceptional residence includes two side-by-side deeded parking spaces, ideally positioned for effortless access, with a convenient additional storage wall behind--completing a home that epitomizes elegance, comfort, and distinction. Residents enjoy a secure lobby, part-time doorman, indoor parking, and a rooftop retreat with panoramic water views--Sheepshead Bay luxury at its finest.