Experience mountain luxury at its finest in the prestigious High Timber Ranch neighborhood. This exceptional new construction home is perfectly positioned on an expansive 30,000 sq. ft. lot, capturing breathtaking panoramic views of Bear Mountain, the surrounding ski slopes, Butler Peak, Gray Peak, and the valley beyond--including the habitat of Big Bear's famous eagle pair, Jackie and Shadow. Designed with both elegance and functionality in mind, the home features dramatic mountain architecture highlighted by a soaring 23-foot ceiling in the great room, 14-foot side walls, and a stunning 6'' x 8'' hammer-beam ceiling accented with knotty alder tongue-and-groove finishes. An impressive 8-foot-tall by 12-foot-wide Anderson sliding glass door frames the spectacular views and seamlessly connects the interior to approximately 2,000 square feet of expansive Trex decking. The gourmet kitchen is built for entertaining, offering a massive 10-foot granite island, walk-in pantry, premium appliance package, and a 48-inch chef-style range. The oversized laundry and mudroom provide convenient access from the attached 896 sq. ft. garage featuring an 8-foot-high garage door. Luxury continues throughout with custom 8-foot knotty alder interior doors, custom metal railings, central air conditioning, a Generac natural gas backup generator, and a high-efficiency fireplace in the great room. The primary suite on the main level is a true retreat, complete with a fireplace, oversized custom walk-in closet, spa-inspired bathroom featuring a massive 75+ sq. ft. walk-in rain shower, freestanding soaking tub, glass barn door entry, and private water closet. A second en-suite bedroom upstairs enjoys its own private deck access and spectacular mountain and ski slope views. The spacious approximately 600 sq. ft. loft/game room overlooks the great room below and includes a wet bar, creating the perfect gathering space for family and guests. The exterior showcases low-maintenance LP SmartSide siding and beautiful Eldorado Stone accents, blending timeless mountain character with modern durability. Partially landscaped and thoughtfully designed throughout, this remarkable High Timber Ranch residence offers a rare opportunity to own a custom mountain retreat with some of the finest views in Big Bear. A truly exceptional home where luxury, craftsmanship, and unforgettable views come together.