I've stayed in 2 rooms at POR, each room had 2 full sized beds and a roll in shower. From my experience the accessible rooms at POR are spread throughout the resort. One of the rooms I was in was in Alligator Bayou in building 14 and one was in the mansions. The mansion room looked out over a flower bed that I think had a fountain in it. The Alligator Bayou room faced some small amount of bushes and then the parking lot. I know on these rooms I had not paid for a water view and I didn't get one. I assume they probably do have some rooms that are wheelchair accessible that have water views.
Moderate resort rooms do not have a balcony so the views really aren't too important. I know I kept my curtains closed because of the people walking by outside.
I don't have any pictures but the rooms pretty much look like normal rooms except they have a roll in shower. Check out Deb Wills sight, I'm sure there are pictures there.