Smith Falls, at 63 feet, is the highest waterfall in the state of Nebraska and the centerpiece of Smith Falls State Park. The state park and falls are located 12 miles (19 km) east-northeast of Valentine and 3 miles southwest of Sparks, on the south side of the Niobrara River. Access to the falls is via a footbridge across the river from the north side of the park.

Valentine is a city in Cherry County, Nebraska, United States. The population was 2,737 at the 2010 census. It is the county seat of Cherry County.