[5] In the Illustrated Account of the Embassy to Goryeo in the Xuanhe Era (Chinese: 宣和奉使高麗圖經; Xuanhe fengshi Gaoli tujing), written in 1124 by Xu Jing (徐兢), Mount Penglai is located on an inhabited island which is found within the boundaries of Changguo prefecture and can be reached "after crossing thirty thousand leagues of the Weak Water".

[6] Various theories have been offered over the years as to the "real" location of these places, including Japan,[3] Nam-Hae (南海), Geo-Je (巨濟), Jejudo (濟州島) south of the Korean Peninsula, and Taiwan.

There is no agony and no winter; there are rice bowls and wine glasses that never become empty no matter how much people eat or drink from them; and there are enchanted fruits growing in Penglai that can heal any ailment, grant eternal youth, and even resurrect the dead.

From the medieval periods onwards, Mount Penglai was believed by some Japanese people to be located in Japan where Xu Fu and Yang Guifei arrived and eventually decided to stay there for the rest of their lives.

Hearn's conception of Hōrai holds that there are no magical fruits that cure disease, grant eternal youth or raise the dead, and no rice bowls or wine glasses that never become empty; rather, Hearn's incarnation of the myth of Hōrai focuses more on the atmosphere of the place, which is said to be made up not of air but of "quintillions of quintillions" of souls.