I’d say whatever you know your child likes. Like my son is already a huge sports boy and cars/monster trucks. So I would do one of those for my son if I had to choose 😊
Does he show interest in anything in particular yet? For my daughters theme I went with something personal & related to her name. “Faith can move mountains” so it’s mountains, clouds, hot air balloons, mountain/woodland animals. For example a boy named Carter you could do cars theme lol. Depends on if you like plays on words & want to get creative
@Mercedes he loves ocean animals & animals in general but I looked up the theme they didn’t have much lol
Oh bathroom!, I was talking about my daughters bedroom lol. There absolutely has to be ocean animal theme bathroom stuff out there. Amazon, shein ?Temu? H&M, target? Ocean themed shower curtain, dark blue or ombré blue bathmat. Hooded towel that’s a dolphin or whale? Wall decals that are like seaweed/kelp, starfish, etc. And then ocean animal bath toys! Bathroom and ocean together sounds very doable
A dollar store twine net up in the corner with some toys sea creatures. Octopus, fish, seahorse. One of those mini projector lights that gives off the ocean shimmer effect. I could go on lol
We did sharks for our sons bathroom, target has some good boy bathroom decor