139 Water Tower Road Tucked just one mile from downtown Gatlinburg and only two miles from the entrance to Great Smoky Mountains National Park, this 2023-built cabin has the location, layout, and guest appeal investors look for in a high-performing short-term rental. With easy access and no steep roads, parking for 6 or more vehicles, walkability to downtown, mountain and downtown views, and strong rental history, this property is designed to stand out. Across three levels, there is room for everyone to relax, play, and reconnect. The main level features an open living, dining, and kitchen space that naturally brings guests together, with a fully stocked kitchen, dining for 8, fireplace, and direct access to outdoor dining on the deck. Each bedroom has its own en-suite bathroom, including two upper-level king master suites with soaking tubs, oversized walk-in showers, and private deck access, plus two queen bedrooms on the main level. The lower level adds the kind of amenities guests remember: a large game room, movie theater, triple bunks for extra sleeping space, a 16-foot by 8-foot swim spa heated year-round, separate hot tub, putting green, fire pit, and large decks on every level. Guest reviews highlight the peaceful feel, beautiful views, family-friendly layout, nearby restaurants and attractions, and easy access to outdoor charm. Self-managed by a Short Term Shop trained seller, the cabin produced $207, 299 in income in 2024 and $192, 759 in 2025. With newer construction, walkability to Gatlinburg, no steep roads, ample parking, en-suite bedrooms, and a strong amenity package, this is the kind of Smoky Mountain STR that blends emotional guest appeal with proven income potential.