The Elemental Plane of Water was a one of the four elemental planes of The Multiverse. It was a lot like Spongebob, in that there are denser areas of water that people can swim in, as if there were pools within the water. It was also modeled after your classic GTA V style boardwalk, with long pina coladas.
The Tower of Grey travelled here during their quest to defeat the four Bones Champions. This was their first stop, on their way to defeat the dreaded Jilling the Bonehammer.