The setting sun appears higher in the sky than it really is.

Explanation

The ray of light passing through different layers of the atmosphere that are of different optical density, undergoes refraction and bends. Consequently, the viewer views the sun a few minutes earlier than it actually rises. Similarly, at dusk it appears longer in the horizon after it sets.

At dawn or dusk, the sun appears to be above the horizon for three or four minutes longer than it really is.