In this study, we developed a method to capture underwater sound fields and reproduce them for human listeners, providing an immersive 3D auditory experience. We recorded the sound field with an array of four hydrophones arranged in a tetrahedral structure. The side length of the tetrahedron (around 70 cm) was a compromise between capturing accurately the low frequency pressure gradients and spatial aliasing effects at higher frequencies. Subsequently, we transformed the signals into the domain of spherical harmonics facilitating a representation as first-order Ambisonics that is independent of the recording. For playback on devices such as headphones or loudspeaker systems, we used established decoding routines that enhance the immersive audio experience with techniques such as parametric decoding and diffuse sound field equalization. During an expedition to northern Norway, we recorded the underwater soundscape in deep fjords with vocalizing killer whales and singing humpback whales. The resulting binaural renderings for headphones of these sound scenes are astonishing and sparked interest among scientist, artists and general public. This research also helps to enhance our understanding and perception of these intelligent marine mammals and their unique acoustic underwater world, ultimately aiding in better protecting them from noise pollution.