The cache is NOT located at the posted coordinates, but those will work for parking.
Solve the puzzle to obtain the coordinates to the tree holding the cache. You must physically sign the log to claim your smiley. It is between 8 and 30 feet up the tree.
I am not forcing you to climb this tree, you do so at your own risk.
Cache is located in state game lands, so please wear orange.
Good Luck!
PUZZLE
NORTH - 40 38.BAC
EFGHIOORTTUW PLACE IN BAC ORDER
WEST - 77 27.BCA
EEINNNOOTW PLACE IN BCA ORDER
Congratulations to r.e.s.t.seekers, ted28285 and carels on the joint FTF