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| p.1 #3 · Not sure if this one works - beach landscape |
I overlaid a grid and the selected the beach and water separately, using Edit->Transform->Skew to align the top edge with a grid line.
Although the areas are level with grid, I still get a sense of not being horizontal, and, as Scott suggests, I think it might be caused by distortion of the OOF foreground area. Notice if that area is cropped things, at least to me, appear reasonably square.
Also, too much grain for my taste, for whatever that is worth
Another approach using the Distortion adjustment in ACR...