Preheat your oven to 350°F and line a baking sheet with parchment paper.

Sprinkle flour on your work surface.

Roll out each portion of dough to about ¼ inch thickness on a floured surface using your rolling pin.

Use a circle cookie cutters to cut out circlesfrom the dough.

Place the cookie dough onto the parchment-lined baking sheet and bake for 8-10 minutes or until lightly golden around the edges.

Add 5 drops (more if you desire) of blue food coloring to your tub of icing, and mix well.

Once your sugar cookies are baked and cooled, cover the tops with prepared blue icing.

Allow the cookies to cool completely before decorating to prevent the icing from melting.

Next place roughly 10 vanilla wafers in a food processor, and grind them up until fine.

Add crumbs to the bottom 1/4 of each cookie.

Next add two gold fish crackers to each cookie, just above your wafer crumbs.

Finally, add 3 to 4 sprinkles just above your gold fish, for "bubbles".