Here are the directions for getting there:
From Main Street in Highlands at the intersection of Highways 28 and 64, drive south on NC 28 for 4.1 miles to Wilson Gap and turn left on Rich Gap Road (the road to Highlands landfill). Drive 0.6 miles and turn right on Forest Service road FR45670 which is unpaved. Drive approximately 1.75 miles to the Big Shoals parking area on the right. The trail will be directly in front of your parked car. It starts as an old road bed, but quickly turns into a footpath. Stay on the footpath until you cross two streams. The trail will turn left shortly after the second stream. (Look for blue marks on the trees along the way to ensure you're on the path!) As you approach the falls, the trail narrows and splits. The main trail will continue straight to the top of the falls and a rough, steep trail descends to the right to the base of the falls.