We stayed in a beachfront Cabana (2C) last year and are staying in one again this year. They are right on the sand. The ocean front rooms are just a row behind and some have a view between the cabanas. If you stay upstairs you probably see the ocean better, plus your roof is thatched. Penthouse is upstairs, I believe. I think they are on the Aventura side. I saw one building last year that looked 3 stories and I thought maybe the penthouse in on the top floor. I prefered the Caribe side for a more quiet experience. The beachfront cabanas on the Aventura side face inward a bit and are by the pool and breakfast resturant. Also closer to the construction. The garden view rooms are 2-story and the furthest back but it's a short walk to the beach.

Hope this helps!