Mine are not extended at all but the Jeep recommended water fording depth is 20" so your good up to that depth according to Jeep engineers...other then that if you regularly plan to cross deep water extending your breathers and getting a snorkel maybe required....Directions on extending your breather can be found HERE

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Had 2005 KJ Rocky Mnt. Edition (destroyed)
Had 2006 KJ Sport 4x4
Have 2007 JK 4-dr Sahara 4x4 (tow package so stock 4.10s!!)
AEV 3.5" RS Lift; Schrockworks FR bumper and Warn 9.5ti winch; Cobra 75 CB; Rigid 50" LED light bar; Adventure Trailers (AT Overland) JK Kitchen setup in the cargo area.
Southern L.O.S.T. # 236487

Hey Terry,

Thought I would stick up a picture of my previous 2005 CRD in some water in Ocala NF. There is a 9500ti Warn winch on the front of that jeep that is completly under water. That was the deepest I ever took a Liberty. On my gas 2002 I wouldn't have been nervous until it reach the edge of the hood but the CRD had a little lower intake.



Wes

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2006 Jeep Liberty Sport (KJ4DIW) Ham / Warn 9500ti

http://www.cardomain.com/id/wesbronco