Illustration of the horizon calculation.
The calculation should also hold the other way around. From a boat on the ocean you should begin seeing the top of Mauna Kea after you pass a distance of 226 km (again, not accounting for refraction). On November 15, 1806, Lieutenant Zebulon Pike of the US Army, leading an exploration party across the plains of the midwestern US, saw through his spyglass the top of a distant peak, just above the horizon. It took his party a week to cover the 100 miles to the mountain, which is now known as Pike's Peak, one of the tallest in Colorado. Pike actually tried to climb to its top, but the snow and the unexpected height of the mountain forced him back.
Pike's Peak in Colorado.