Closing gunite pool but no winter cover. How far should I lower water level

Anywhere below the tile line.

But you do not want your let a thin layer of water be on any steps or ledges. Freezing directly on the plaster can cause spalling and roughen or crack the plaster. Keep water 1/2 inch to an inch above all horizontal surfaces so that ice forming can be on a layer of water.

Keep a submersible pump handy to adjust the water level during the winter.

You really should get a winter cover.
 
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