Ocean Meets the Sky by the Fan Brothers

On his deceased grandfather's 90th birthday, Finn remembers the stories his grandfather told abut the magical land where the ocean and sky meet.  In honor of his grandfather, Finn builds a boat and then falls asleep.  As he sleeps he dreams that a huge fish takes him to the place where the ocean meets the sky.
The illustrations are amazing with a variety of perspectives. 
-Borrowed from the library.