Not too far from Times Square is Midtown Water fall Tunnel, a 17 1/2 foot long Plexiglas tunnel with water plunging, pouring and splashing down the wall. As you enter the tunnel it sounds strangely like a relaxing rainfall. The waterfall doubles as a pathway to a mini park behind the McGraw-Hill building. The waterfall is about 40 feet wide and 20 feet tall. In 1975 KISS did a photo shoot in the tunnel.