Instructions
Reach the point of death by lowering your health to zero or less. Click the "Release Spirit" button found by hovering your mouse over the character's body.
Spawn at a graveyard. Open your map and locate your body indicated by the tombstone. Locate a nearby lake, ocean or pond. Head to the body of water as a corpse; do not fear the predators that won't attack the dead.
Walk onto the water. Hold both the mouse keys and angle the camera angle downward to swim. Hold the left mouse button to look around underwater. Hold the right mouse button while moving the mouse up and down to swim forward.
Look for underwater treasure or secret items you may be able to return to and pick up once alive. Surface by pressing the space bar. Return to your body as located on the map. Walk over top of your body to come back to life.