In this paper, we propose an imaging method for seafloor features based on multipath arrival structures. The bistatic sonar system employed consists of a vertical transmitting array and a horizontal towed array. The conventional back projection (BP) method, which considers the direct path from the source to the seafloor scatterer and then to the receiver, is used in this system. However, discrepancies between the calculated delay values and the actual propagation delay result in projection deviations and offsets in the seafloor features within sound intensity images. To address this issue, we analyze the multipath structures from the source to the scatterer and then to the receiver based on ray theory. The delay at each grid is calculated using different multipaths, considering the distances from the seafloor grids to the source and the receiver. In the direct zone, the delay is determined using the direct ray and the surface reflection ray, while in the bottom bounce area, the delay is calculated using the bottom–surface reflection ray and the surface–bottom–surface reflection ray. Numerical simulations and experimental results demonstrate that the proposed method rectifies the delay calculation issues inherent in the conventional method. This adjustment enhances the accuracy of the projection, thereby improving the imaging quality of seafloor features.