Theodolite and the Dip of the Horizon

Because Earth is a sphere, the horizon always lies below eye level. We cannot see it near Earth’s surface with the naked eye. But with a precise instrument like a theodolite, we can observe the dip of the horizon.

Flat-Earthers claim that the horizon always rises to eye level. In reality, even from very close to Earth’s surface, it is still possible to observe that the horizon lies below eye level.