Hatsune Miku floating gracefully underwater, wearing an elegant white off-shoulder dress with delicate frills and a bow in her hair. Her iconic very long blue twintails drift weightlessly around her as she reaches toward the viewer with a gentle expression. Striking blue eyes gazing directly at you, a delicate necklace resting against her collarbone. Translucent bubbles drift lazily through the scene, soft blue tones creating a dreamy ethereal atmosphere with a blurred foreground. Masterpiece quality, highly detailed anime illustration.