The views from this Westhampton Dunes upside-down house listed for $2.38 million are so beautiful to homeowner Elizabeth Moskowitz that she says she never wanted to obstruct them with window treatments.

“Aside from the bedrooms, I only put in window treatments where the sun is blinding at certain points of the day,” she says. “But every day the views change. Whether it’s sunny or overcast, or the positioning of the clouds as the sun changes during the seasons, it’s just really pretty.”

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Moskowitz and her husband, Michael, had their house built as a summer home in 2000, with the main living areas on the top floors to take advantage of the views, but in 2004 they moved in full time. The house is on 1.17 acres on Moriches Bay within walking distance to Cupsogue Beach.

“I love the proximity,” says Moskowitz. “I have a dog and can walk him on the beach, and during the summer, you can walk over to grab a bite to eat.” With its own private dock, Moskowitz adds that the location is ideal for people who like to fish.

On the grounds of the home is a large, L-shaped pool. It’s 40 by 20 feet on the long side and 30 by 20 feet on the shorter side. There is also a pool house with a shower and outdoor toilet.

The home’s listing agent is Deirdre DeVita of Brown Harris Stevens.