Sorry, no pics. I've got nothing to shield water from getting into the air filter, and I've never had a problem. I've had a few water crossings up to the rocker panels, and that's nearly over the 36" tires.
You recently told me about your YJ running a TJ airtube with a K&N filter..... I'd love to see a pic or two of your setup, I'm most likely doing this mod, but I'm thinking of how to keep it away from the water. I talked to a friend who though that mod may make it to susceptible to water intake.... thoughts? Again, pics would be a big help!