This will be built in Puntarenas, a great area opened up by the new highway being built. It will take me 45 minutes to get from my house in San Jose to the beach (and into my new penthouse!) This is an up and coming area to watch as new luxury developments are beginning to pop up (most recent additions: beautiful new Yacht Club and the extraordinary Puerta a la Vida development above the trees).

Straight from the wire:
PUNTARENAS, Costa Rica--(Business Wire)--
The real estate development firm Caspi International Inc. has begun pre-sales for a new 14-story oceanfront condominium tower in Costa Rica that sets a new standard for high-end real estate in Latin America. The $120 million Genesis Puntarenas, as it will be known, is Costa Rica`s first all-glass multifamily residential building. It will also be home to the world`s largest penthouse, a sprawling 68,459-square-foot, 10-bedroom masterpiece with three stories of living space, a private helipad, swimming pool and tennis court.