From the guide
Whitewater Falls is perhaps the most famous waterfall in the area. Located on the NC/SC border, this fall is the highest waterfall east of the Rockies. It is also a waterfall that is easy to view. About 15 minutes from Cashiers, there is an observation deck and a paved pathway that leads to the falls.
From the observation deck, probably your first view of Whitewater Falls, you can see the huge drop as the water surges over the edge. Though the falls are very tall, the Whitewater River is very narrow at this point.
If you take the path to the falls edge, be very careful. Several people have lost their lives by venturing too close to the edge. While this is one of the easiest falls to visit in the area, this is still nature and you are responsible for your own actions.
That said, this is a beautiful place and well worth the visit.
From Cashiers, take Hwy. 107 South from the crossroads all the way to the SC state line. Right away, look for a sharp left turn that leads uphill. Follow this road for approximately five minutes until you reach Hwy. 130. Take a left, and the Whitewater Falls parking area will be on your right.