Eye-level (no need to look up or down)
If you are observant, this one shouldn't be difficult to spot
This one can be found near the early "puzzle tutorial" area
When stuck in this game, it can be helpful to revisit puzzles you have already solved
From town obelisk, head towards glassworks building. When you reach a clearing, you will see a metal piece of machinery painted yellow. Once you see it, you should have no trouble lining it up.
You have to back up far enough that you can no longer see the texture of the metal and the path looks solid yellow.
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Complete spoiler:
Look for something resembling abandoned construction equipment
This one is not underground.
It is likely you passed right by it without noticing
Roll over each black area below for hints.
Each new hint gives away more than the previous one.
Map
Town Obelisk
West #1
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Intro
Very simple, requires only the right perspective. Kinda fun to discover.
THE WITNESS - ENVIRONMENTAL PUZZLE HINT GUIDE