This work presents a numerical study on atmospheric sound propagation over rough water surfaces. A method to generate pseudorandom sea profiles consistent with sea wave spectra is presented. The proposed method is suited to capture the logarithmic nature of the energy distribution of the waves. Sea profiles representing fully developed seas for sea states 2, 3, 4 and 5 are generated from the Elfouhaily et al. (ECKV) sea wave spectra. Excess attenuation caused by refraction and surface roughness is predicted with a parabolic equation (PE) solver. A novel method to estimate equivalent effective impedance based on PE predictions at different sea states is presented. Parametric expressions using acoustic frequency and significant wave height are developed for effective surface impedances. In this work, sea surface roughness is on a scale comparable to the acoustic wavelength. Under this condition, the acoustic scattering is primarily incoherent. This work shows the limitations of using an equivalent surface impedance in such incoherent scattering cases.