In my 3.5 pirate campaign I have a realm called
The Eternal Depths.
The Eternal Depths are a temporary plane for all those that died at sea, before the God of Death weighs their soul and sends them on their way. But because the God of Death decided to share his power with a newer lesser deity, an ancient evil from another universe managed to seize control of the realm, and banished the benign
Lady of the Waves. This evil being, called
Hydra, feeds on the souls of the dead. And now that there is no one to send the souls of the dead on their final journey, the dead have started piling up, forming an ocean. Plus the bitter cold of Hydra has transformed the entirety of the Eternal Depths into an icy abyss. Some believe the Eternal Depths exists at the bottom of the deepest ocean. Others believe it is a different dimension.
What the Eternal Depths look like, is an endless ocean of tormented souls inside an endless pitch black cavern. Imagine a cavern so high that it has clouds on its ceiling. And within these clouds, Hydra resides. Occasionally a gigantic black trunk descends from the sky, to feed on the ocean of souls beneath. Those souls that are consumed by Hydra, are destroyed forever. As one would expect, the shores of the Depths are littered with shipwrecks. The land is made of solid black rock, covered in snow and ice, and roamed by Hydra's undead minions. It looks like a bleak twisted mirror image of the mortal realm above.
Within this realm is a deathly bitter cold, and anyone venturing into this realm without the most extreme of cold weather protection, will suffer the possibly deadly effects of its extreme sub zero temperatures. And since the realm is shrouded in utter darkness, it is almost impossible to navigate the sea of the dead by ship. On top of this, there is the risk of becoming blinded by the snow, and the risk of being forgotten (which turns you to ice). The realm is also full of supernatural environmental hazards, such as
cold fire fissures, and of course
roaming undead.
On land the Eternal Depths seem to mirror the mortal realm to some extent. Some human structures from above are also seen as twisted versions in the Depths, but now serve as fortresses for Hydra's foul minions. And among them are these unholy towers with massive eyes on them, that are ever watchful for intruders (like stationary beholders, or the Eye of Sauron). There are also frozen elven palaces, its guardians now turned to icy statues. These were once places devoted to the Lady of the Waves, but are now corrupted and frozen.
There is only one known entrance to the Eternal Depths, the
Watcher's Gate. This gate is often depicted as a massive stone gateway in the sea, adorned with creepy decorations of eyes, and surrounded by whirlpools. Legend has it that it can only be found by those that are not looking for it. When you find this gate, you can sail straight into and out of the Eternal Depths... if it even exists.
So, if you are looking for the most inhospitable plane filled with undead, this is probably it. And your players will probably die if they try to explore it.