Believe it or not, the idea of painting a room for Kelci started out as a basketball theme with orange walls and a black silhouette of a basketball player on the wall.  But, when they moved into a new house, she changed her mind and went with this "under the sea" room.  Because she loves the movie "Finding Nemo" and is into Marine Biology, especially Baluga Whales, I combined the two.  The only difficult thing for me was trying to figure out what a good transition would be for one wall to be under water and the opposite wall to be on the beach.  So, I painted a huge tidal wave on one wall that transitioned the one wall to be under water but still allowed for a beach on the opposite one. Also, rooms like this don't have to be expensive.  You just have to look around for items, be creative and remember not to impulse buy.  We made the canopy on the bed and the headboard out of "bamboo" that was actually river reed that can be found in our area if you know where to look- yes, it was free!  A little cleaning and clear spray-paint made it look great.  Instead of buying material or a pre-made bed canopy, we opted for a "scarf" curtain from Wal-mart, that cost about $20 for two.  I found the bedding on the internet at Domestications for $35 complete set.  Total actual cost of this room including all the paint was about $150.