When I was little, I lived half my life in water, and half of that, was spent under it. Unfortuntely, I ruined my eyes doing that and now I have to stick to sweet water lakes. More unfortunate still, I have very little access to such lakes these days. But I still enjoy that sensation of floating midair and the sounds of the world muffled and distorted, even if I only let the water come up to and cover my ears.
Another one that doesn't mind water. And the ending is adorable; it looks as if somebody's expecting the session to be continued by a massage and a pedicure - at the very least: