It's fun seeing so many people out enjoying the beach in January. When I was at the beach in Cuyucos (just north of Morro Bay), there were some quite large driftwood structures--I'd never seen them like that before. I like the lighthouse in the background, overlooking it all.
Lots of people having fun in their ways. Thanks to Google maps, and the presence of the lighthouse in your shot, I can offer the opinion that the lighthouse is Walton Lighthouse, which stands at the south end of Seabright State Beach, which is even labeled on Google Maps as being 'dog friendly'.