The Valley of the Kings is a burial site located on the west bank of the Nile River near Luxor, Egypt, used for pharaohs and powerful nobles during the New Kingdom period. This area is known for its royal tombs, which were elaborately decorated with paintings and inscriptions that reflect the beliefs and practices surrounding death and the afterlife in ancient Egypt. It serves as a critical archaeological site that sheds light on New Kingdom art and the historical context of ancient Egyptian dynasties.