In graphical, linear perspective, the horizon is the horizontal line where the vanishing points for level objects lie. However, as the Earth is a sphere, the horizon of linear perspective is not the same as the true horizon, which is the line that we observe separating Earth from the sky.
Flat-Earthers claim that the observed horizon is produced by the law of perspective. In reality, from a high vantage point, we can try extending level and parallel lines to find their vanishing points. In many cases, they will end up above the true horizon.