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This skulls is found in the level "Sierra 117." First just play through the level from the begining until you get to the part where you have to rescue Johnson. Beat that part and when the pelican comes don't board it. Look at it and turn 90 deggrees to the left. Walk on the ledge that is in front of you and keep walking until you get the highest ledge. Keep walking again until it stops with with a wall. Then turn to your right and the skull will be right there.