This unit's amazing renovation that took it down to the studs happened about six years ago. It was a 2-year project for the current owner - a visionary who combined two penthouse units to execute his grand concept of luxury at its finest.

Like a private resort elevated with wood and stone and rocking astonishing views in every direction, a jewel of a penthouse in the Seaport District is completely customized and totally unique.

Located on the top floor of the FP3 Residences at 346 Congress St. in the Fort Point area, this home reside in a building constructed circa 1899 as a warehouse that was totally revamped into housing in 2008.

This unit’s amazing renovation that took it down to the studs happened about six years ago. It was a 2½-year project for the current owner - a visionary who combined two penthouse units to execute his grand concept of luxury at its finest.

When asked where he got his inspiration, he says, “I had done a lot of traveling. I took bits and pieces from all the hotels I stayed at.”

The home is on the market for $7,950,000 and Beth Dickerson of Gibson Sotheby’s International Realty has the exclusive listing.

Do you ever wonder what makes a home at this price level worth its asking price? Start with a flood of natural light, natural earth-toned materials and generous open spaces both inside and out that make the place feel like a vacation, 24/7. Enrich it with other high-end finishes and contemporary amenities such as custom lighting, audio and window treatments for other enjoyments.

With more than 4,200 square feet of sprawling luxury, this home is designed for personal lifestyle and entertaining guests alike.

The light in the lofty living area is amazing. It enters through walls of multiple floor-to-ceiling windows that also welcome downtown views and waterfront vistas.

“At night, it’s really nice,” the owner says. “It’s like you’re floating in the city.”

On chilly evenings, you, the family and guests can admire the view while relaxing on an oversized couch and comfy chairs around the gas fireplace. In good weather, everyone can venture out to catch refreshing breezes on the balcony - one of the home’s two outdoor spaces.

Surprising and delicious, the unit’s fully equipped gourmet kitchen sits in an open space in the center of the living area. Its leather-finished granite countertops on a sculptured-designed base (an aesthetically pleasing feature in itself) provide a circular workspace for meal preparation.

The appliances are world class: a tall Sub-Zero refrigerator hidden behind paneling, a dual-oven Century gas stove with a grill in the center, four Fisher & Paykel dishwasher drawers and a Wolf microwave.

A pair of sinks is exactly what the cook appreciates: one sink for meal prep and the other for cleanup. A pot filler over the stove works well for pasta night. And for storage, an oversized pantry is concealed behind cabinetry, so everything the chef wants is close at hand.

At the far end of the living area is another seating area - ideal for TV viewing or enjoying cards and games. If guests are staying overnight, a retractable wall can be pulled out to make the space into a private bedroom. Most of the time, though, the big room is unified, allowing the residents to enjoy the space.

Mirrors on the walls and a frameless glassed-in shower visually enlarge the guest bathroom, discreetly hidden behind a nearby wall.

Also close by is a laundry room that houses two stacked Electrolux washer/dryer pairs. Behind the laundry area, a Liebherr beverage chiller provides storage for the owner’s wine collection.

Many high-end homes boast of having “spa-like bathrooms.” This home has an actual spa room with a shower and soaking tub, adorned by slate tile and a hand-painted abstract mural in shades of green. A bed pulls out from the couch, so this is a comfortable multi-purpose space.

“Instead of having a regular bedroom, the spa is here all the time,” says the homeowner. “It’s a nice room to hang out in and it gets a lot of use.”

The master bedroom, which faces the waterfront, is equipped with a gas fireplace and built-in bookshelves that offer lots of storage. One of the bedroom’s outstanding features is a kitchenette that includes a small Sub-Zero refrigerator and freezer drawer and a Sharp microwave. Everything the homeowner needs is right there to make a quick breakfast or late-night snack.

With his-and-her bathrooms, getting ready in the morning is no trouble in this home. One bathroom has a circular shower and a deep tiled soaking tub that follows the contours of the body. A water closet is hidden behind a frosted glass door for privacy. Amazingly, this bath is bright enough to host a living tree as part of its décor. The other bathroom is a round, tiled “wet room” with an open shower and oval sink.

There’s plenty of storage in this unit, but one of the cleverest spaces is a tall shoe closet located in between these two bathrooms, keeping everyone’s footwear well-organized.

As unique and exciting as the unit’s interior is, some might consider the 2,300-square-foot roof deck to be the most spectacular part of the home.

A quick ride up on the private elevator opens to an outdoor oasis. To one side is a full outdoor Lynx kitchen with a wooden table with chairs and a sunroof. Multiple wicker chair swings overlook the city below. A contiguous and expansive area has lots of room for intimate arrangements of clustered seating and a TV hookup.

An outdoor shower is screened by evergreen trees. Eight people can unwind together in the hot tub.

“It’s so nice at night or in the morning to sit there,” the owner says. “It’s spectacular.”