New Construction! This two-story, custom-designed penthouse atop the iconic Park Laurel offers the pinnacle of luxury downtown living with sensational views of the San Diego city skyline, the Pacific Ocean, eastern mountains &#38' Balboa Park. Accessed through a private elevator, the entrance welcomes you with meticulously cut Natural Brazilian quartzite stone slabs on the lower floor, seamlessly blending with hand-planed and stained wood floors on the upper level. Lighting takes center stage, guided by an advanced Lutron-controlled whole-house automated system. Custom brass in-wall controls and smartphone integration effortlessly manage lighting, with drywalled can lights creating a seamless aesthetic. Cove lighting adds a soft glow around columns and ceilings, setting the perfect ambiance. The residence boasts an integrated AV system with concealed in-ceiling speakers for uncompromised sound quality. Custom-stained white oak cabinetry and wall paneling, featuring toe kick and specialty lighting, grace the space with soft-close drawers and doors. Meticulously aligned wall paneling exemplifies a commitment to perfection. Custom 2 ¼” thick solid wood doors with a chevron pattern and concealed hinges enhance the overall aesthetic, complemented by solid brass door and cabinet hardware for an added touch of elegance. Roman clay plaster finishes adorn walls without wallpaper or wood paneling, harmonizing with level 5 drywall ceilings. Electrical outlets seamlessly integrate for a nearly invisible finish. The grandeur extends to the elevator lobby, featuring a custom alabaster chandelier, hand-blown glass sconces, and brass-clad elevator doors, setting the tone for the luxurious living experience. A masterpiece of engineering awaits with the specialty floating stairs, adorned with custom-designed brass stand-offs and a handcrafted light fixture, creating a stunning focal point. The kitchen stands as a culinary haven. Specialty brass inlay under rare Italian Calacatta counters, a Gaggeneau touch-free refrigerator and freezer, a 48” Galley sink with a Dornbracht German faucet, and a La Cornue custom range complete the space, surrounded by hidden outlets under upper cabinets. Elevate your lifestyle in a home where no expense was spared.