From Incline Village, head south past Sand Harbor. The next parking lot on the right is where you want to park. Head down the trail to the lake and follow the trail south a bit until you reach Whale Beach.
Beautiful boulders and blue water along this whole shoreline. But be warned, it's a clothing optional beach.
"Whale Rock, Lake Tahoe 3" - Stitched panoramic photograph of the famous Whale Rock and other boulders at Whale Beach, on the East Shore of Lake Tahoe.