Upper Cowrock Falls is a long, gradual sliding waterfall found on a tributary in the headwaters of Cowrock Creek, about one mile northeast of Cowrock Falls. It can be accessed via a low-level bushwhack from the end of an unmarked trail and old logging road which parallels Cowrock Creek from the downstream direction. 

For detailed directions, see page 140 in Mark Ozboyd's "Waterfalls of Georgia" guidebook.