This article introduces a multilayered acoustic reconfigurable intelligent surface (ML-ARIS) architecture designed for the next generation of underwater communications. ML-ARIS incorporates multiple layers of piezoelectric material in each acoustic reflector, with the load impedance of each layer independently adjustable via a control circuit. This design increases the flexibility in generating reflected signals with desired amplitudes and orthogonal phases, enabling passive synthetic reflection using a single acoustic reflector. Such a feature enables precise beam steering, enhancing sound levels in targeted directions while minimizing interference in surrounding environments. Extensive simulations and tank experiments were conducted to verify the feasibility of ML-ARIS. The experimental results indicate that implementing synthetic reflection with a multilayer structure is indeed practical in real-world scenarios, making it possible to use a single reflection unit to generate reflected waves with high-resolution amplitudes and phases.