The city design involves underwater roads leading to a central feature with benches and statuary.
Cremated remains are mixed with cement to form features of the Reef, and memorial plaques are added.
The man-made reef, located three miles (5 km) off the coast of Florida's Key Biscayne, opened in 2007 after a number of difficulties, including permits.
The reef stretches across 16 acres (65,000 m2) of ocean floor designed as both a home for sea life and "a destination for divers".
[8] Famed chef personality Julia Child who died in 2004 before the reef was built has a memorial, but no ashes.