Transparent glass windows offer stunning views of the California Redwoods.
The structure was built and designed by O2 Treehouse, which has constructed dozens of treehouses since opening in 2005.
The firm focuses on achieving harmony between construction and nature.
To get to the pinecone-shaped structure, visitors have to ascend a steep ladder and pass through a trap door.
There's even a harness system to make guests feel safer as they climb their way to the top.
Even the shower provides views of the forest canopy.
The home caters to adventurers who are willing to living without a kitchen, television, air conditioner, or washer. But at least there's Wifi.
The treehouse rents for $350 a night on Airbnb.
You can also put in an offer, with the price starting at $150,000.
Airbnb users are calling it "utterly magical."
"It was unforgettable," one couple wrote. "There is nothing like waking up in the foggy treetops. We didn't want to get out of bed."