Make Your Photo Look Like It's Under Water

This challenge will really put your creative muscles to work. Take a picture of a NON-UNDERWATER SCENE and make it look like it was under water. You can layer actual underwater scenes, you can play with distortion, burring or color, anything you need to give us the appearance of being underwater. Extra cool points if you find a way to use a 3D program for this (they have free trials, watermarks are okay!)