( ( High tide ) ( ( is ( ( ( about two ) feet ) ( above ( the ( low tide ) ) ) ) ) . ) )
(ROOT (S (NP (JJ High) (NN tide)) (VP (VBZ is) (NP (NP (QP (RB about) (CD two)) (NNS feet)) (PP (IN above) (NP (DT the) (JJ low) (NN tide))))) (. .)))
High tide is about two feet above the low tide.
(ROOT (S (NP (NP (CD Two) (NN low)) (CC and) (NP (JJ high) (NNS tides))) (VP (VBP occur) (PP (IN per) (NP (NN day)))) (. .)))