my advice for koi is deeper is better. I have given up on koi surviving in mine, approx. 18' diameter, with a depth of approx. 20" in most of it with a small area approx. 36" deep. comets and shubinkins have survived previous winters, but not koi. this winter only a handful of the comets survived, although surprisingly many frogs survived. it froze over in mid November and didn't completely thaw until early April, and I run a submerged power head pointing up to the surface to keep a small area open. brother in law with a pond twice the size of mine didn't lose any of his 20"+ koi, but he has a deep end of almost 5'. my walls are pretty much vertical for 12", then a shelf around the entire diameter, and I've never had any trouble with the ice. too much slope would make it difficult to get in and out in the summer. . . . liners get real slippery. if I were to dig mine all over, it would be at least 42" deep in 1/3 of the area -- which is about as deep as I could go to still reach the bottom without my face underwater.