Design a luxurious underwater living room that combines relaxation and entertainment while offering breathtaking views of the ocean life below. The space should feature a comfortable, modern sofa arranged to face a large, wall-mounted television, with a sleek entertainment system integrated into the design. Opposite the seating area, incorporate a stylish bar with high stools, offering a selection of beverages. The bar should be crafted from water-resistant, durable materials and feature accent lighting to create a cozy atmosphere. Large, floor-to-ceiling windows or a transparent glass wall should provide unobstructed views of the underwater world, making marine life a natural part of the décor. The room should be designed with a balance of functionality and aesthetic appeal, using warm, soft textures for the furniture and a sophisticated, aquatic-inspired color palette that complements the serene environment. Include smart technology for lighting and climate control, with energy-efficient solutions and sustainable materials.