Shinra Headquarters

It's a really long piece of art.

And the first section of it is Clowtifa Barrett looking up at Shinra HQ.

The second piece is Yuffie, Kaysit, Red XIII, kind of all looking towards Aerith in the City of the Ancients.

And the last bit of key art is Vincent and Cid looking down into what is the Northern Crater with Sephiroth in the one wing.