Kaaterskill Falls is the highest two-tiered waterfall in New York state. It is a very popular spot - especially during the warmer Summer months. Parking is located about 1/8 mile up the road from the first set falls you will see. After parking, walk down to the bridge, being cautious while walking along the shoulder of the road. Near the bridge is Bastion Falls, as well as the trailhead for Kaaterskill Falls. Continue on the trail (yellow markers) for about 0.5 miles to the base of the falls. The water drops 260 feet in two stages. The first drop is 180 feet while the second is only 80 feet.