My contribution for mermay! Hope it count... not sure the Old One is actually considered "mer" but you know what, close enough lmao.
I'm pretty sure this is my first time in Blender doing completely underwater scene! It was interesting... Things don't reflect light the same underwater, so for example the material on his scuba suit is actually velvet to mimic what wetsuits look like underwater 😅 Also lots of use of volumetrics to give some watery depth to things... What do you think, is it convincing?
(Posted to BSKY and added to the archive.)