Create a luxurious underwater living room, where every design element reflects the immersive experience of being submerged beneath the ocean. The space should feature a plush, modern sofa positioned to face a large, high-definition television with built-in entertainment technology. Across from the seating area, design a sleek bar with stools, perfect for enjoying beverages while surrounded by aquatic views. Ensure that the room is enclosed with large, transparent glass walls that offer panoramic, unobstructed views of marine life swimming outside. The underwater effects should be prominent—soft, dappled light filtering through the water, subtle waves of motion, and reflections casting an ethereal glow on the surfaces. Incorporate smart lighting and climate control systems that adapt to the underwater environment, with soft blues, greens, and natural ocean hues throughout the interior. Use durable, water-resistant materials that blend function and luxury, ensuring a cozy yet futuristic space. The design should make the occupants feel as if they are part of the underwater world, with natural lighting that changes with the depth and movement of the sea.