This is the best location to watch Taipei 101. Just take the MRT Red Fresh Water Line terminal to Xiangshan and get off at Xiangshan. Exit 2 and walk for 15 minutes to the mountaineering entrance of Lingyun Palace. Xiangshan is not high and there is no ticket. From here, it is all a staircase step to about 20 minutes to arrive. The observation deck opposite the six boulders is said to be the best shooting place for photographers to recommend New Year's Eve fireworks, but this observation deck is very thin, it is estimated that up to 6 tripods will be taken. On a good day, even if there are no fireworks, it is still the best viewing point of 101, but it is still a bit tired to climb up, and after watching 101, walk back along the original road and sweat in winter.