It is a large facility built upon a small barren Island.
There are blueprints for the Head Lamp and the Recycler here. As of the Final Chapter, the player will also find the player character Tala at the top of the tower. Simply speak to her to unlock her. After speaking, she will fade out, leaving behind a glowing circle where you can speak to her again to repeat her activation dialogue.
The facility contains lootable Materials such as Scrap, Plastic, Glass, and Vine Goo, which do not require tools to gather. These Resources can also be found in large crates throughout the building. In the tower is a white board that reveals part of the game's story. There are multiple floors, including one that is underwater. Beneath the building, the player may find regular underwater Materials as with other Islands. There are 5 notes in total.
Finding the Tower
The first time a Receiver is turned on, the player is automatically given the first four-digit code on the Story journey.
A Sail is usually sufficient to reach the tower, as it is coded to spawn in the direction the raft is moving. (if you have changed these numbers after placing the Receiver you can remove and replace the Receiver to have the location revealed again)
Navigating the Tower
The tower is partially submerged in the ocean, and has multiple levels containing a variety of rooms in which an assortment of Materials such as Scrap, Plastic, and even a few Loot Boxes can be found.
In the submerged parts, the Shark cannot follow the player into the rooms, but drowning can be a threat as swimming around in the rooms can become disorienting.
The entire tower can be climbed, so look for barrels, platforms, and other objects that can be used to climb onto rooftops.
At the top of the tower, the player will find a billboard that contains clues to the game's lore and Utopia.