I find it interesting that many people say they only notice it at deeper depths. I've handled complex tasks at 150' on air and successfully done math/ tied knots at 130' without issue. However, I first become aware of a ever so slight decrease in the crispness of my thoughts as shallow as 30' and begin to notice the onset of subtle signs of decreased coordination around 60', especially in cold waters. Judging by how I frequently see other divers in similar depths/conditions behaving, I seriously doubt I am the only one affected by it.
There almost surely is no black and white threshold depth; I have to believe it's a continuous phenomenon from surface on down. I, too, THINK I can feel it ever so subtly increasing as I descend from the surface. But at shallower depths it's hard to distinguish in my mind whether a slightly "strange" feeling is narcosis or any of a number of other possible things. Just breathing through a reg and looking through the narrowed field of view of a mask are enough to make me feel a bit less normal than I did on the surface. Add to that the diminishing ambient light and it's really hard for me to tell why I feel weirder with increasing depth.