Helicopter island is located in El Nido, Palawan, Philippines.

The beach on Dilumacad Island or Helicopter island is an area for snorkeling, swimming and picnic lunches during island-hopping trips. For divers, there is an underwater tunnel at the northern side of the island and a fringing reef on the southern side. Helicopter island houses a beautiful beach that is ideal for snorkeling and swimming. If you’re to let your kids swim, make sure they are watched as the water abruptly deepens. Both ends of the beach have snorkeling spots. The beach is also a big one, stretching to some 200-300 meters.

Source:
Seair-inflight.com