I love living near the ocean (even if it is on the wrong side -- I'm not used to the ocean being WEST of me and I still tend to head East to get there -- which makes me end up in the desert, not the ocean -- but that's another story.)
I love sitting in my car, by the water, working on manuscripts on my laptop while watching the tide roll in. One of my favorite spots is by Dog Beach (an area where dogs are allowed on the sand, off leash) in Del Mar where the San Dieguito River flows into the Pacific. It's a real water fight when the tide is roaring in and the river tries to push out against the tide.
Where do you like to write?