I'm not sure what you call the visual distortion that can make the sun appear to change shape and get pulled into the sea but I never get tired of seeing it. This sunset was on a cruise to the Bahamas.
Surprisingly, this photograph was taken through a somewhat dirty porthole window. I used a fairly low aperture of 1.4 in order to blur out the dry salt on the outside of the window and focus on the horizon. As a bonus, the sea has a nice gradual blur as it gets closer.
This photograph was captured with a Sony NEX-7.