The falls are in Rabun County near Lake Rabun. North of Tallulah Falls on US 441 for about 2 miles and make a left onto Old 441 at the Rabun Beach Recreation Area sign. Take Old 441 to Lake Rabun Road (about 2.5 miles) and go along the shore of Lake Rabun for about 6 miles (you will pass the Rabun Beach Recreation area at about the 4 mile mark) to the Lake Seed Dam. You will see a one lane road that crosses below the dam from the road, make a left and take that bridge. Go a short distance and make a left on Bear Gap Rd. You will go about 1.5 miles on this gravel road and notice a sign on the right around a bend for Minnehaha Falls. There is very limited parking on the left side of the road. It is a rather short and fairly easy walk to the falls and they are about 70-80 feet tall. This is a very worth while site to see.

http://www.mountaintravelguide.com/Waterfalls/georgia/rabun/Minnehaha%20Falls.htm

These shots were all taken with a Canon 20D and 24-70L Lens using a B+W ND103 and B+W CP mounted on a Bogen 3021Pro tripod and using a Bogen 322RC2 Ball/Grip head.

I rate this falls a 8 and the access difficulty to be 2-3.