Reminiscent of Hollywood's ''Golden Era,'' this magnificent 1920's Montecito estate boasts breathtaking ocean/island views and embodies a rare blend of stunning architecture and unmatched quality. Originally constructed for C.K.G. Billings and designed by the renowned architect Carleton Winslow, this palatial property overlooks the Montecito Club and Bird Refuge, seamlessly uniting seclusion with close proximity to world-class restaurants, upscale boutiques, and pristine beaches. Featuring grand bedrooms, libraries, offices, living and dining spaces, with 10 fireplaces and 14 baths, every facet of this residence exudes regal splendor. The pool area evokes the ambiance of both the Beverly Hills Hotel and the legendary Neptune Pool at Hearst Castle, offering sweeping Pacific Ocean/Channel Island vistas, expansive terraces, and lavish dressing rooms. Elevating entertainment to unparalleled heights, the home enjoys an envy-inducing game room, a remarkable home theater, and an exquisite wine cellar. "El Descanso" stands as a testament to luxury living from a bygone era that will endure for generations to come