From the parking lot at Valley Falls State Park, follow the Rhododendrun Trail down stream along the Tygart River to the confluence with Glady Creek. I've been told this falls is not within the state park boundary and on private property, however many folks seem to go there. Just show some respect if you go there. (39.402731, -80.092128)
Go to the big parking lot to the right at the bottom of the hill at Valley Falls State Park. There is a gate at the end of the parking lot which is the trailhead for Rhododendron Trail. Follow the trail, which is the old road to Hammond. It will make a turn to the right and head uphill. There is a sign with an arrow showing the turn. If you go straight, you will go to Twin Falls. Follow the trail, which runs parallel to Glady Creek until there is a smaller trail heading to the left. I marked it with a rock cairn. That trail will take you to 27' Falls. It’s a 1.75 mile hike one way.
Twin Falls is also on Glady Creek. You'll find it lower down nearer to the tracks.
Photo and directions courtesy of Brian Peterman.