Vaikuntha Net

The planets of Vaikuntha begin 26,200,000 yojanas (209,600,000 miles) above Satyaloka.  In most of the extant Puranas and Vaishnava traditions, Vaikuntha is located in the direction of the Makara Rashi, which coincides with the constellation of the Capricorn. One version of the cosmology states that Vishnu's eye is present at the south celestial pole, from where he watches the cosmos.

tad viṣṇoḥ paramaṁ padaṁ sadā paśyanti sūrayaḥ

The gods are always looking towards the Supreme feet of Vishnu.[14]

—Rigveda (1.22.20)