both mentioned already, but just to second it, low tide Playa Negra and low tide rivermouth at avellenas. avellenas has dry reef on the take-off, and negra has dry reef on the inside. either way, don't go left at either, and make sure you kick out at the end at negra, cause floaters and airs aren't fun when its a foot of water you're landing in over lava reef
Calafia Mexico on a doh-toh day... The point break starts with exposed spear reefs, like natural rebar, shacks up for a few hundred yards then ends in a boneyard... You have to paddle about 1/2 mile back around the point to exit in the little cove where mushrooms is, which is another exposed spear reef take off. Horseshoe & Hospitals low tide... and an un-named reef point in mexico... still have a gash on the side of my forehead from that one... It was only a chest+ day too.
We surfed Paunch in Bocas Del Torro in like 6-8 heavy barrels. My buddy got caught inside and ended up with this: http://youtu.be/eOCDp0fLBQc Take offs over pretty shallow reef.
Holy god. Spots like that intrigue the hell out of me. How do people surf there without dying. Even the best surfers have to make a mistake at least once. Thats one of the scariest looking waves i ever seen.
I also should of stated that i meant shallowest spots over reef or rock. Iv broken both arms, my wrist, and nose surfing heavy waves over sand in OCNJ. It makes me wonder how the hell people surf some of these waves.