The Shulchan Aruch (OC 228:1) paskens that one must make a bracha of “Oseh Maaseh Bereishis” when seeing the ocean.  What about seeing the ocean from an airplane window where you are many miles away from the ocean and you are looking through a window?  The Btzel HaChochma paskens that you are required to make the bracha even in this case. 

He proves a from a number of gemaros that seeing something even from far away has a din of seeing (Mishkan Shilo, Tzoah, Megilla).  He also holds that seeing something through a window is not a problem either.  This rule also applies to Kiddush Levana through a window in his opinion. He goes even further and says that seeing something through a telescope or binoculars also is considered seeing for halachic purposes.  However seeing though a mirror he agrees is not considered seeing.

Author’s note: We try to convey the Tshuva to the best of our ability. We admit that our understanding may not be accurate. Please also understand that this Tshuva may not be the final word on this topic. One should consult a Rav before drawing any conclusions. Revach.