It is New Zealand

This is an iconic willow tree on Lake Wanaka on South Island. Iconic for more reasons than one - it spends most of its time with its roots under water, only emerging at low tide (when the lake water level is low), but often with its roots well underwater as the water pours off the hills and mountains (many over 6000 feet) around.
Iconic for another reason as this fine lady has photographed it so many times, through the seasons and in all weathers, at sunrise and sunset. This is her with her bike, well known as "a cycling granny" on www.bliphoto. We were privilaged in that she personally introduced us to her special tree. Long may it continue and bring such joy to her and other photographers.