The highest waterfall in Nebraska is the Smith Falls, which can be found 18 miles east of the city of Valentine in Cherry County, Nebraska. The falls is part of the Smith Falls State Park, which aims to protect and preserve this scenic natural wonder. The park was established in 1992 by the Nebraska Game and Parks Commission. Smith Falls is just nearby the Niobrara National Scenic River.

The falls come from a spring-fed stream that plunges down into a small canyon below. This canyon is home to the Paper Birch and the endemic ?quaking aspen? trees. Due to the fragile nature of the falls and rare plants, access to some places in the park are restricted or limited. However, visitors can still enjoy the scenic view of these outdoors. Guests can come near the park via a bridge that crosses the Niobrara to the north side of the park, where they can have picnic, set camps, hike, or sightsee.