Rilutaan: The Western Marches
The Ethereal Plane is a realm of mists and mystery. It is divided up roughly into two sections, known as the Border Ethereal and the Deep Ethereal. The Border Ethereal is a place that overlaps not only the world, but also the Inner Planes, also known as the Elemental Planes. There is a location within the Border Ethereal then that directly corresponds to places in the world and the inner planes. Occupying these spaces on the Ethereal Plane still allows one to see into the world or the elemental plane they are near. The vision isn't perfect, as everything is in shades of grey. You can hear, but there is little in the way of other sensory information.
The Deep Ethereal is a place of wonder, mystery, and danger. The mists grow far more dense, and here the plane does not overlap with others. Strange creatures dwell here within the churning, colorful mists that are hostile to outsiders. Travelers here would do well to remain wary.