what we used

A shoebox
blue tissue paper
Card (pink, yellow, green brown)
gems
blue cotton 
A pipe cleaner 
glue and tape


Step 1  – Cut a window in to the front of your shoebox and cover both inside and out of the box in blue tissue paper

Step 2 – Decorate the inside of your shoebox placing decorations both at the back and the middle of your scene. we cut out some shapes for coral and a treasure box and stuck on some gems, a golden coin and a pipe cleaner starfish
Step 3– Attach some shapes to the back of the shoebox lid to create the foreground. we used blue cotton to hang some cute little fish and stuck some seaweed shapes at the bottom of the box to add depth

how cute are these little underwater scenes! you could make a variety of other styles too, why not try birds in the sky, dinosaurs in a jungle or planets and rockets in the sky!