[Draenin]

Yes. They are shaped to look like gills. Here's a run-down of what thought I put into it:

Faceguard: Made to look like the bow of an old galleon.
Collar: Three coils of heavy hempen rope.
Chestplate: Modelled after viewports on fictional vessels like the Nautulis.
Girder: Plates to guard the sides of one's hips, made to look like fins.
Dorsal Splines: Additional mouldings to guard against rear attacks.
Shoulder Plates: Also drawn to resemble fins or longer shells.
Side Plates: Textured with a scale pattern, given spaces to create the look of gills.