I made the figurine like this. What do you think? The final level for each effect is the number before each description.
Otter Figurine of the Watery Senses
10: Touch reveals the natural properties of a liquid (InAq, Base 3, +2 Sun, +1 Touch, Constant Effect)
10: Taste if the liquid is poisonous (InAq, Base 4, +2 Sun, Constant Effect)
14: Smell if water is nearby (InAq, Base 2, +2 Sun, +2 Smell, Constant Effect)
14: Hear normally under water (InAq, Base 1, +2 Sun, +3 Hearing, Constant Effect)
19: Sight is unaffected by water (InAq, Base 1, +2 Sun, +4 Vision, Constant Effect)
13: Transmit senses to the person touching the figurine (CrMe, Base 4, +1 Touch, +1 Concentration, Linked Trigger)
The last effect wasn't really needed for the item to have senses, as this just transmits the senses to the person holding the item. I used CrMe 4 (create thoughts in a mind) as base. The other effects are constantly active (2 uses per day, Sun duration and Linked trigger).
E.