Tasty and I have recently discovered the joys of sailing and boating in SL. One of my favorite places to visit even before this discovery has been the SL New England sims. We went for a ride last night in our powerboat. The wind was just not cooperating for sailing. We ended up in the New England sims. Very picturesque place to visit.
My pic of the day from New England is The House at the End of the Beach. Can be found here.
If you are out sailing or boating, I would also suggest stopping of at New England Village in Marblehead. Quite a nice place to take a little stroll around a very well done New England village. There is 90 mooring in the harbor.