M. Ingalls Vista is a lookout point in South Park that appeared in the Season Twenty-Three episode "Shots".
Background
Randy Marsh drives Towelie up here to apologize for being an asshole. He agrees to stop harassing other home growers and dealing with the Med Men representatives, but when he fails to agree ending his deal with China, Towelie leaves. Randy stops him outside in the lookout and tries to get Towelie to come work with him again, but Towelie only agrees to do so if Randy says "Fuck the Chinese government!"