From memory, as I'm not current: Assuming class G airspace, the pilot needs to stay 500' away from people and structures, and have enough altitude to deal with an emergency situation.

So, out in the middle of Bumfuque ID/NV/MT etc, lots of video of pilots skimming their bush tires on the surface of water features. Legally.

But, again, I'm now old and feeble, a current pilot would be more likely to give you better info.