Comments about Pentax Pentax 10 x 50 PCF WP II, Water Proof Porro Prism Binocular with 5.0 Degree Angle of View, U.S.A.:

The first thing is that they look great, IMHO.
The next is that I was able to make out 3 of Jupiter's moons this morning with these hand held.
They are very solid, but feel light in the hand as they balance well and fit the hands comfortably. I bought the tripod adapter as well, but hand holding hasn't proven that difficult.

The eye cups feature 3 positions, are metal with rubber covering and don't push in when held to your face. The eye relief is nice and long - I've found I prefer more eye relief to a wider view.
The optics are very sharp. The internal coatings are good too - high contrast subjects like the the moon don't appear twice as a ghost image like I've seen in other binoculars.

Viewed from the front the lenses don't reflect much light (in fact from some angles it almost looks like there is no glass in the tubes) and the interior of the binocular is nice and matte black. They also are internal focusing, which means they don't knock out of focus by accident.

They come with an OK soft bag. The dust cap for the eyepieces is loose, but it's not a problem to me - I only put the dust caps on in storage.

As of 5 May 2011, the Adorama photos of the binocular shows the old WP model on the left. The WPII model is in the right hand photo (with a single piece body).