1.1. First modify the "Radius" to see with which value a more natural transition is generated in the sky part (the default value is 50 because it is usually the optimum in many occasions).
1.2. Then modify the "Hardness" to check visually with which value you like more the appearance of the sky area (lower values usually offer more natural transitions).
2. Now try modifying the "Exposure Balance" to balance the brightness of the sky with that of the ground (in the horizon area). The idea here is that you observe that both the sky and the ground are at the same brightness level around the horizon, so that you do not perceive any light discontinuity when visually panning the image.
3. Continue with the adjustment of the ground transition as you have done with the sky: first adjust the "Radius" and then try the "Hardness" so that the ground area is the way you like it.
4. Do a general review of the image to check if there is any area of the image that doesn't look quite natural (because the sky/ground transition is noticeable).
5. If the sky/ground transition still doesn't look natural you can also try reducing the "Opacity" a bit (generally it gives better results to reduce the opacity of the sky than that of the ground). This works especially well when there is vegetation in the horizon area.
6. If the transition still doesn't look as natural as you would like, go back to the starting point and repeat this process (making small changes each time) to try to iteratively fine-tune the transition and get it right.
7. Finally, once the sky/ground transition looks natural, zoom in on the horizon to check in detail that the transition also looks good when you enlarge the image.