Kevin Adams, in his excellent guide "North Carolina Waterfalls," gives Linville Falls a Beauty Rating of 10 out of 10. It's one of the most visited and photographed falls on the Blue Ridge Parkway. Located at mile #316.5 on the parkway, views of the 45 foot tall waterfall can be had from two available trails, an upper trail (Erwin's View Trail) and a lower "plunge basin" trail. The upper trail is the easier of the two -- but is still listed as "moderate" in difficulty. A bridge just past the gift shop/restroom area leads across the Linville River and to your first stop above the falls. From there the path gets more steep but you are rewarded with great views of the falls from Chimney View Overlook and Erwin's View Overlook.
The lower trail or "plunge basin" trail begins to the left of the visitor's center. Eventually the trail will split, the right fork taking you to the 'plunge basin overlook,' and the left fork taking you down to the bottom of the falls, called the 'plunge basin.' This trail is listed as difficult because of its steepness and its difficult footing over roots and rocks. The view is great from any of the overlooks mentioned, but my favorite is the view from the plunge basin (pictured above).
A much smaller waterfall, Dugger's Creek, is located at the end of the parking area and is best viewed in the spring or after a heavy rain.
Click here to see another photo from a different vantage point, and to see a map of the falls.
Click here and here to see more pictures and to read other descriptions of the area.