What type of extrication device is made from tubular steel with side rails and flotation?

The water basket is designed specifically for water rescue situations, featuring a sturdy structure made from tubular steel combined with side rails to provide stability and support. Its flotation capabilities help keep the device buoyant in water, making it easier to maneuver and retrieve individuals from aquatic environments. This combination of strength and buoyancy ensures that rescuers can effectively transport victims while minimizing risk during critical rescue operations.

In contrast, other options like the horsecollar and screamer suit serve different purposes, such as aiding in the retrieval from ice or providing a flotation device for individuals in distress, but do not possess the same structural features or intended use for water-based extrication as the water basket does. Soft bags are more flexible and used for other types of rescue scenarios, lacking the rigid framework needed for effective extrication in water environments. Thus, the water basket stands out as the correct answer for extrication in aquatic rescues.