chryptof ·
So it is not a real place as the creator of the art piece (Forest Stook) describes it as following:
The Sea Cave
I downloaded several Quixel Megascans and arranged them in a cave-like formation. I then made a basic water shader on a plane and added an HDRI. When I was satisfied with the composition, I rendered using Cycles in Agx color space. I added some post effects in Photoshop and I was done!