A girl with long hair and blue eyes is floating in the water

(best quality,4k,highres,masterpiece:1.2),ultra-detailed,(realistic,photorealistic,photo-realistic:1.37),female water elemental,water flesh,water composition,coral surroundings,iridescent colors,aqua lighting,fantasy style,surreal,ethereal,reflection,flowing movement,translucent,serene expression,liquid form,magical atmosphere,underwater scene,detail-rich scales,glistening droplets,floating hair,breathtaking beauty,graceful pose,tranquil background,deep sea,seaweed tendrils,soft glows,subtle shadows,gentle waves,sea pearls,submerged statues,hidden treasures,otherworldly,enchanted,secrets of the depths,peaceful ambiance