Tower of the Gods

The Tower of the Gods is a tower used by the Gods to test the courage of potential heroes. The tower's main item is the Hero's Bow, and the Command Melody is also learned here. To access the top level, three semi-sentient statues must be led through various obstacles to the central altar. It is guarded by Gohdan, a giant floating head and pair of hands. The entrance to sunken Hyrule is nearby this tower, only accessible after the dungeon has been beaten.

Revealing the Entrance to the Tower
The tower is hidden deep under the waves and requires all three Pearls to pull it from the depths. Link must travel to three triangle islands (located at D5, D3 and F4) and place the correct Pearl on their respective statues. The final statue will then explode and send Link shooting through the air and slamming into a giant wall (located at E3). Luckily, the boat arrives and guides Link into the entrance of the Tower.

Trivia

 * The Tower is the tallest structure in the game and can be seen from almost every area of the map grid.
 * With the exception of the Shadow Temple, it is the only dungeon in the The Legend of Zelda series in which a boat can be used for entrance as well as being available for use inside.
 * The Final Boss of the Tower, Gohdan, is similar to Bongo Bongo from Ocarina of Time, Mazaal from The Minish Cap, Andross from the Starfox series, and Eyerok from Super Mario 64 due to their possesion of two severed hands.
 * The Tower appears to have several dozen floors, but Link only goes throught a few and is then teleported to the top.
 * The tower resembles the Temple of Time from Twilight Princess, in that it contains statues which Link is able to control.
 * The inside of the tower is disproportionate with the outside of the tower.
 * There is evidence that the Tower of the Gods might be the Temple of Time from Ocarina of Time and Twilight Princess.