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I've seen pictures of ice fishermen with little pontoons connected to their ATV's. That's the only way I've ever seen it done. I believe you can buy them ready made for ATV's.
nah, they were in 4.5'-5' of water, u can see them in action. either "floating ATV's" or sinking ATV's on youtube.com. and yes, they were riding ontop the water.
go to you tube.com and type in "Floating Honda~Sinking Kaw Part 2". after watching that, scroll down on the right and select some of the other videos. there you will see that they are floating