Upper Walnut Fork Falls is a series of cascading drops found along Walnut Fork at the 2,480-foot level. It's not especially tall or vertical, but it's scenic and prominently visible on Google Earth satellite imagery. This area lies well upstream from Walnut Fork Falls and the primitive camping areas along Walnut Fork Road (FR 155). The upper falls is a short bushwhack down from a spur road, FR 155A, but this road is often gated at the junction with Walnut Fork Road. Along the way to Upper Walnut Fork Falls, you will pass a view of tributary waterfall spilling into Walnut Fork (GPS: 34.93962, -83.29193). Although this tributary waterfall looks impressive from a distance, it is very overgrown with little to no views at the base, so I don't believe it merits a separate listing. 

For detailed directions, see page 339 in Mark Ozboyd's "Waterfalls of Georgia" guidebook.