Masterpiece in Old Westbury | Where Transitional Elegance Meets Contemporary Luxury Set on 2 perfectly flat and manicured acres, this custom-built estate is a rare blend of architectural excellence and modern sophistication. Constructed with hand-cut genuine granite stone, a slate roof, and zinc leaders and gutters, every inch of this home speaks to timeless craftsmanship and uncompromising quality. Inside, dramatic design moments unfold-beginning with a show-stopping stair tower that cascades from the upper level to the fully finished lower level. Wide-plank white oak floors in a herringbone pattern, extensive millwork, and exotic stone and marble throughout set a tone of refined luxury. The grand chef's kitchen is the heart of the home, anchored by a massive center island wrapped in rare Brazilian quartzite, and seamlessly connected to an oversized family room with fireplace and triple French doors leading outdoors. A formal dining room with custom built-ins, archways, and uplighting creates an elegant setting for entertaining. All bedrooms are en-suite, featuring uniquely designed marble-clad bathrooms. The primary suite is a private retreat overlooking the grounds, offering dual dressing rooms, two separate spa baths, and a steam shower. A gas fireplace adds warmth and ambiance to the bedroom. A first-floor library/home office with a gas fireplace provides a quiet, refined workspace. The lower level redefines entertaining with a striking wet bar, wine refrigeration, poker room, media lounge with marble fireplace, state-of-the-art fitness center, and a dedicated steam shower. Additional highlights include Control4 full smart home automation for lighting, climate, security, and audio, radiant heat throughout, soaring ceilings, oversized windows, built-in speakers inside and out, and extensive custom cabinetry. The exterior is equally extraordinary-featuring a gunite pool and spa with travertine surround and automatic cover, a full-house generator, outdoor fireplace, fire pit, and multiple lounge areas. An outdoor kitchen further elevates the entertaining experience. The full-service pool house/cabana offers panoramic windows that fully open, a full kitchen, full bathroom, laundry, and an outdoor shower-perfect for seamless indoor-outdoor living. The property also includes a heated 3-car garage, a dog spa, and three separate laundry rooms. This is more than a home-it's a lifestyle estate for those who demand the absolute best in design, function, and finish.