The height of the horizon in a drawing determines from which perspective point of view (or angle) we look at a scene in a drawing or film.
A low point of view/angle: it now seems as if we are swimming behind a boat with two people. Maybe we are a dolphin, a shark, a snorkeler or the periscope of a submarine. The boat with the two people protrudes well above our horizon, above our eye level.
A high point of view/high angle: in the second drawing we fly like a bird, a drone or like Superman high above the two boats. Only the high rocks in the distance are just a little higher than our horizon.
If we wanted to draw our environment from a very low point of view, we then we would have to lie on our stomachs or we might have to put ourselves in the shoes of a mole, a worm or a hedgehog.
Extra: finish the next drawing. After digging tunnels all night, what does this mole see when it sticks its head above the ground in the early morning?”
If you draw the horizon line very lightly, you can erase it later.