Design a modern underwater bathroom featuring a stylish toilet, a sleek sink, and a spacious shower area enclosed with elegant glass partitions. Include a large mirror that enhances the sense of space and light within the room. The bathroom should be surrounded by expansive glass walls, offering breathtaking views of the marine environment outside, allowing natural underwater light to illuminate the space. Capture the immersive experience of being submerged with soft, rippling light effects and reflections on the surfaces, clearly conveying the underwater setting. Use water-resistant, durable materials in a calming color palette of blues, greens, and neutrals to create a tranquil atmosphere. The lighting should be soft and ambient, enhancing comfort while highlighting the beauty of the aquatic surroundings. Ensure that marine life is visible through the windows, adding to the enchanting feel of living beneath the waves. The overall design should convey luxury and serenity, making the viewer feel fully immersed in the underwater experience.